Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-15/chapter-10b/section-383.md

@@ -0,0 +1,35 @@
+---
+type: "LegalText"
+title: "15 U.S.C. § 383"
+description: "“Net income tax” defined"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 15
+title_name: "COMMERCE AND TRADE"
+chapter_number: "10B"
+chapter_name: "STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE"
+section: "383"
+citation: "15 U.S.C. § 383"
+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_usc15@119-100.zip"
+source_identifier: "/us/usc/t15/s383"
+source_file: "data/legal/raw/us/code/title-15/usc15.xml"
+source_hash: "43e737a8e21f2ecc62b5a580cdb6dbaf3a500b36c342059e4040c41a45f190dc"
+raw_snapshot_hash: "6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059"
+text_hash: "8e43d74436483c0de3f99695dc9afd6e43025da4f9fbf3343db5b9e5b31aa478"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 15 U.S.C. § 383 - “Net income tax” defined
+
+## Text
+
+For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.
+
+(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)