1 U.S.C. § 104
Section 104 · Numbering of sections; single proposition
Amended 1 time on record
Applied in 5 court decisions — leading case House v. Commissioner (1972)
Most recently applied in United States v. Holmes (July 1987)
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.
Each section shall be numbered, and shall contain, as nearly as may be, a single proposition of enactment.