26 U.S.C. § 270
Section 270 · Repealed. Pub. L. 91172, title II, 213(b), Dec. 30, 1969, 83 Stat. 572]
Applied in 15 court decisions — leading case Borge v. Commissioner (1968)
Most recently applied in Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal Revenue (November 1984)
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. 81, related to the limitation on deductions allowable to certain individuals. See section 183 of this title.