26 U.S.C. § 4
Section 4 · Repealed. Pub. L. 94455, title V, 501(b)(1), Oct. 4, 1976, 90 Stat. 1558]
Applied in 216 court decisions — leading case Handelman v. Commissioner (1975)
Most recently applied in United States v. Marilyn Mosby (July 2025)
Cases citing this section usually also cite 12 U.S.C. § 4 · 13 U.S.C. § 4 · 15 U.S.C. § 4
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. 10; Feb. 26, 1964, Pub. L. 88–272, title II, § 232(f)(1), title III, 301(b)(1), (3), 78 Stat. 111, 140; Dec. 30, 1969, Pub. L. 91–172, title VIII, § 802(c)(1)(3), 83 Stat. 677, 678; Dec. 10, 1971, Pub. L. 92–178, title III, § 301(b), 85 Stat. 520, related to rules for optional tax.