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2025 Stats - Code Sections Cited To By the Tax Court

2026-01-01

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The chart below shows the top 15 code sections cited to by the Tax Court in 2025. The second-most cited code section was Code §170, dealing with charitable contributions. This is consistent with multiple Tax Court opinions in 2025 dealing with charitable contributions for conservation easements.

chart of the top 15 code sections cited to in 2025

Tags: Statistics