26 U.S.C. § 601
Section 601 · Repealed. Pub. L. 94455, title XIX, 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778]
Applied in 9 court decisions — leading case Windham Land Trust v. Jeffords (2009)
Most recently applied in Citizens for Responsibility and Ethics in Washington v. Federal Election Commission (February 2017)
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. 206, related to a special deduction for bank affiliates.