26 U.S.C. § 632
Section 632 · Repealed. Pub. L. 94455, title XIX, 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]
Applied in 3 court decisions — leading case Jarecki v. G. D. Searle & Co. (1961)
Most recently applied in Jarecki v. G. D. Searle & Co. (June 1961)
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 214; Dec. 30, 1969, Pub. L. 91–172, title VIII, § 803(d)(4), 83 Stat. 684, related to tax in case of sale of oil and gas properties.