26 U.S.C. § 981
Section 981 · Repealed. Pub. L. 94455, title X, 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614]
Applied in 14 court decisions — leading case Northwestern Jobbers' Credit Bureau v. Commissioner (1930)
Most recently applied in Crawford v. United States (March 1984)
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, Pub. L. 89–809, title I, § 105(e)(1), Nov. 13, 1966, 80 Stat. 1565, related to income of certain nonresident United States citizens subject to foreign community property laws.