Claim of Right

Claim of Right

In Legislation

Claim of Right in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter Q, Part V

The current, permanent, in-force federal laws regulating claim of right are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter Q, Part V. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including claim of right) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including claim of right) by chapter and subchapter.