26 U.S.C. § 935
Section 935 · Repealed. Pub. L. 99514, title XII, 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
Applied in 115 court decisions — leading case Commissioner of Internal Revenue v. Ashland Oil & Refining Co. (1938)
Most recently applied in Holmes v. Director of the Department of Revenue & Taxation (July 1991)
Cases citing this section usually also cite 26 U.S.C. § 934 · 26 U.S.C. § 933 · 26 U.S.C. § 986
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. 92–606, § 1(a), Oct. 31, 1972, 86 Stat. 1494; amended Pub. L. 108–357, title VIII, § 908(c)(4), Oct. 22, 2004, 118 Stat. 1656, related to coordination of United States and Guam individual income taxes.