26 U.S.C. § 139H
Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 139H, Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462223
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47ae6a10075c714b441a118aef37ee661a8b206f3b73d7bdd37a12939c0a9adc
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Full text
Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31, United States Code, by reason of a claimed violation of section 5324 of such title.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Taxpayer First ActHouse: no recorded tallySenate: no recorded tally