26 U.S.C. § 139H
§ 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
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History
Added in 2019 by the Public Law 116-25. Last changed July 1, 2019 by the Public Law 116-25.
Every change, newest first (1)
- July 1, 2019Public Law 116-25 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.