26 U.S.C. § 124
Section 124 · Repealed. Pub. L. 101508, title XI, 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388520]
Applied in 39 court decisions — leading case United States v. Wissahickon Tool Works, Inc. United States v. Roxboro Steel Co. United States v. Wilkes Barre Carriage Co., Inc. United States v. West Pittston Iron Works, Inc (1952)
Most recently applied in 566 So. 2d 923 - Dubois Farms, Inc. v. Paul (September 1990)
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. 95–618, title II, § 242(a), Nov. 9, 1978, 92 Stat. 3193, related to qualified transportation provided by employers. A prior section 124 was renumbered section 140 of this title.