26 U.S.C. § 139H
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 1
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- § 25A
- § 25B
- § 25C
- § 25D
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- § 30B
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- § 45
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- § 139
- § 139A
- § 139B
- § 139C
- § 139D
- § 139E
- § 139F
- § 139G
- § 139H
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- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
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- § 198A
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- § 199A
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- § 280B
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- § 280D
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- § 280F
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- § 280H
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- § 395
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- § 402A
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- § 404A
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- § 418D
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- § 453C
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- § 468A
- § 468B
- § 469
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- § 501
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- § 529A
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- § 561
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- § 613A
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- § 701
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- § 817A
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- § 860B
- § 860C
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- § 860G
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- § 877A
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- § 934A
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- § 943
- § 951
- § 951A
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- § 1391
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- § 1397A
- § 1397B
- § 1397C
- § 1397D
- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
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.
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