26 U.S.C. § 4541
Section 4541 · 4541, 4542. Repealed. Pub. L. 87456, title III, 302(d), May 24, 1962, 76 Stat. 77]
Applied in 22 court decisions — leading case James G. Wiley Co. v. United States (1962)
Most recently applied in Intelex Systems, Inc. v. United States (June 1972)
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.
Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 541, imposed a tax on copper imported into the United States.