26 U.S.C. § 1481
Section 1481 · 1481, 1482. Repealed. Pub. L. 101508, title XI, 11801(a)(37), Nov. 5, 1990, 104 Stat. 1388521]
Applied in 17 court decisions — leading case Renegotiation Board v. Bannercraft Clothing Co. (1974)
Most recently applied in Sundstrand Corporation v. Commissioner of Internal Revenue (April 1994)
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 1481, acts Aug. 16, 1954, ch. 736, 68A Stat. 362; June 21, 1965, Pub. L. 89–44, title VIII, § 809(d)(5)(B), 79 Stat. 168; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§ 1901(a)(157), 1906 (b)(13)(A), 1951 (b)(14)(A), 90 Stat. 1789, 1834, 1840, related to mitigation of effect of renegotiation of government contracts. Section 1482, added Pub. L. 85–866, title I, § 62(a), Sept. 2, 1958, 72 Stat. 1648, related to readjustment for repayments made pursuant to price redeterminations.