15 U.S.C. § 141
Section 141 · Short title
Amended 1 time on record
Applied in 4 court decisions — leading case C. V. Starr & Co. v. Commissioner (1939)
Most recently applied in Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And (April 1957)
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.
This chapter may be cited as the “China Trade Act, 1922.”
Editorial notes U.S. Code · Office of the Law Revision Counsel
References in Text
This chapter, referred to in text, was in the original “this Act”, meaning act Sept. 19, 1922, ch. 346, 42 Stat. 849. The Act (except sections 21 to 27) is classified to this chapter. Sections 21 to 27 of the Act amended title II of the Revenue Act of 1921, which was repealed by section 1100 of the Revenue Act of 1924 (43 Stat. 352).
Cross References
Assistance under foreign assistance provisions to Peoples Republic of China, Tibet, Outer Mongolia-Mongolian Peoples Republic prohibited except upon express findings of the President, see section 2370 of Title 22, Foreign Relations and Intercourse.