Claim of Right

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Claim of Right

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.