26 U.S.C. § 1002
Section 1002 · Repealed. Pub. L. 94455, title XIX, 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
Applied in 47 court decisions — leading case Harris v. Commissioner (1950)
Most recently applied in Estate of Bartell v. Comm'r (August 2016)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 295, related to the recognition of the entire amount of gain or loss determined under section 1001 on the sale or exchange of property.