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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Removal of super tax references narrows Section 197 and substitutes income tax, simplifying statutory cross references.</h1> Amendment streamlines Section 197 by deleting references to super tax and 'total world income' and substituting income tax for 'super tax' in clause (b) of sub section (1); it omits 'and super tax' from sub section (2) and consolidates cross references in sub section (3) by replacing compound section citations with single section references and deleting an explicit subsection reference.

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