26 U.S.C. § 1111
Section 1111 · Repealed. Pub. L. 94455, title XIX, 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]
Applied in 45 court decisions — leading case Healy v. Commissioner (1953)
Most recently applied in Black & White Cattle Co. v. Shamrock Farms Co. (In Re Black & White Cattle Co.) (March 1983)
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, added Pub. L. 87–403, § 1(a), Feb. 2, 1962, 76 Stat. 4, related to distribution of stock pursuant to order enforcing antitrust laws.