26 U.S.C. § 188
Section 188 · Repealed. Pub. L. 101508, title XI, 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388520]
Applied in 23 court decisions — leading case Schulz v. Commissioner (1961)
Most recently applied in 39 Fed. Cl. 413 - Purdey v. United States (October 1997)
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. 92–178, title III, § 303(a), Dec. 10, 1971, 85 Stat. 521; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–30, title IV, § 402(a)(1)(3), May 23, 1977, 91 Stat. 155, related to amortization of certain expenditures for child care facilities.