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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter Q
Part V
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Part V: CLAIM OF RIGHT
Section 1341: Computation of tax where taxpayer restores substantial amount held under claim of right
[Section 1342: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]