Question: Pursuant to which code section may a taxpayer seek to recover the additional tax paid on an amount included in income under claim of right,

Pursuant to which code section may a taxpayer seek to recover the additional tax paid on an amount included in income under claim of right, but which was required to be repaid in a lower tax year?

Code Sec. 1341.

Code Sec. 482.

Code Sec. 471.

Code Sec. 61.

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