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Legal corpus: U.S. Code titles 1–11 from pinned OLRC XML (11,050 sections)

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Raw OLRC USLM XML zips @ release 119-100 (retrieved 2026-07-04 via
Atlas depot), ingested with the standard pipeline: raw snapshot ->
per-section OKF markdown -> manifest + checksums. Title 52 untouched.
LegalText: 171 -> 11,221. Titles 12-54 await a clean OLRC retry.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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Fabio
2026-07-06 09:52:37 -04:00
parent 2cc22fc8e2
commit 00a184bb3c
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legal/us/code/title-04/chapter-4/section-106.md
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---
type: "LegalText"
title: "4 U.S.C. § 106"
description: "Same; income tax"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 4
title_name: "FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES"
chapter_number: "4"
chapter_name: "THE STATES"
section: "106"
citation: "4 U.S.C. § 106"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc04@119-100.zip"
source_identifier: "/us/usc/t4/s106"
source_file: "data/legal/raw/us/code/title-04/usc04.xml"
source_hash: "9dd8730b62facac17cc63851a1bb529a02df4752c526dce065fc416b1d3c6438"
raw_snapshot_hash: "75a0350a67c3db0861c4992fe97e10959f62966b05c0b41db2f9850beb5ed882"
text_hash: "136ca8c353fdc62ed30266b8eac924b71a59e2d2b7c3c13413b40a3817482db0"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 4 U.S.C. § 106 - Same; income tax
## Text
(a) No person shall be relieved from liability for any income tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, by reason of his residing within a Federal area or receiving income from transactions occurring or services performed in such area; and such State or taxing authority shall have full jurisdiction and power to levy and collect such tax in any Federal area within such State to the same extent and with the same effect as though such area was not a Federal area.
(b) The provisions of subsection (a) shall be applicable only with respect to income or receipts received after December 31, 1940.
(July 30, 1947, ch. 389, 61 Stat. 644.)