26 U.S.C. § 187
Section 187 · Repealed. Pub. L. 94455, title XIX, 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
Applied in 11 court decisions — leading case Cape Shore Fish Co. v. United States (1964)
Most recently applied in Cape Shore Fish Co. v. United States (April 1964)
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. 91–172, title VII, § 707(a), Dec. 30, 1969, 83 Stat. 674; amended Pub. L. 93–625, § 3(d), Jan. 3, 1975, 88 Stat. 2109, provided for an allowance of an amortization deduction for certain coal mine safety equipment, the method of election and termination of such deduction, the definition of term certified coal mine safety equipment, and special rules applicable to the amortization deduction.