26 U.S.C. § 425
Section 425 · Renumbered 424]
Applied in 16 court decisions — leading case Brown v. United States (1970)
Most recently applied in 132 Cal. App. 4th 499 - Falkowski v. Imation Corp. (August 2005)
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.