26 U.S.C. § 452
Section 452 · Repealed. June 15, 1955, ch. 143, 1(a), 69 Stat. 134]
Applied in 8 court decisions — leading case American Automobile Association v. United States (1961)
Most recently applied in Eaves v. State (June 1990)
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. 152, related to prepaid income.