CFR›Title 26›Chapter I›Part 1›Subject Group Claim of Right ContainsSections 1.1341-1–1.1342-1CorpusDaily eCFRDisplayed edition2026-05-08Last updated2026-05-08 Sections 1.1341-1 § 1.1341-1 Restoration of amounts received or accrued under claim of right. 1.1342-1 § 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date. Previous Changes To Effectuate F.C.C. Policy Changes To Effectuate F.C.C. Policy Next Common Nontaxable Exchanges Common Nontaxable Exchanges