26 U.S.C. § 333
Section 333 · Repealed. Pub. L. 99514, title VI, 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
Applied in 37 court decisions — leading case Hillsboro National Bank v. Commissioner (1983)
Most recently applied in Commissioner of Revenue v. Dupee (September 1996)
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, acts Aug. 16, 1954, ch. 736, 68A Stat. 103; Feb. 26, 1964, Pub. L. 88–272, title II, § 225(g), 78 Stat. 89; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§ 1901(a)(44), 1906 (b)(13)(A), 1951 (b)(6)(A), 90 Stat. 1772, 1834, 1838, related to election as to recognition of gain in certain liquidations.