26 U.S.C. § 113
Section 113 · Repealed. Pub. L. 101508, title XI, 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388520]
Applied in 257 court decisions — leading case Commissioner of Internal Revenue v. Jacobson (1949)
Most recently applied in 2013 T.C. Memo. 235 - Van Alen v. Comm'r (October 2013)
Cases citing this section usually also cite 26 U.S.C. § 112 · 26 U.S.C. § 23 · 26 U.S.C. § 111
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. 35, related to mustering-out payments for members of Armed Forces.