26 U.S.C. § 5205
Section 5205 · Repealed. Pub. L. 98369, div. A, title IV, 454(a), July 18, 1984, 98 Stat. 820]
Applied in 158 court decisions — leading case United States v. Bryant (1972)
Most recently applied in In re Todd (March 2018)
Applied most in the Fifth Circuit Circuit (75 decisions)
Cases citing this section usually also cite 26 U.S.C. § 5601 · 26 U.S.C. § 5604 · 26 U.S.C. § 5179
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, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1358; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–569, § 1, Oct. 20, 1976, 90 Stat. 2699; Pub. L. 95–176, § 2(c), Nov. 14, 1977, 91 Stat. 1364; Pub. L. 96–39, title VIII, § 807(a)(24), July 26, 1979, 93 Stat. 283, related to stamps for containers of distilled spirits.