26 U.S.C. § 116
Section 116 · Repealed. Pub. L. 99514, title VI, 612(a), Oct. 22, 1986, 100 Stat. 2250]
Applied in 102 court decisions — leading case Hillsboro National Bank v. Commissioner (1983)
Most recently applied in Abdel-Fattah v. Commissioner (April 2010)
Cases citing this section usually also cite 26 U.S.C. § 22 · 26 U.S.C. § 911 · 8 U.S.C. § 1101
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, acts Aug. 16, 1954, ch. 736, 68A Stat. 37; June 25, 1959, Pub. L. 86–69, § 3(a)(2), 73 Stat. 139; Sept. 14, 1960, Pub. L. 86–779, § 10(f), 74 Stat. 1009; Feb. 26, 1964, Pub. L. 88–272, title II, § 201(c), (d)(6)(C), 78 Stat. 32; Nov. 13, 1966, Pub. L. 89–809, title I, § 103(g), 80 Stat. 1552; Oct. 4, 1976, Pub. L. 94–455, title X, §§ 1051(h)(2), 1053 (d)(1), title XIX, 1901(a)(20), 90 Stat. 1647, 1649, 1766; Apr. 2, 1980, Pub. L. 96–223, title IV, § 404(a), 94 Stat. 305; Aug. 13, 1981, Pub. L. 97–34, title III, § 302(b)(2), 95 Stat. 272; July 18, 1984, Pub. L. 98–369, div. A, title V, 542(b), 98 Stat. 891, authorized partial exclusion of dividends received by individuals.