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-40/section-1523.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "15 U.S.C. § 1523"
+description: "Tax status of gifts and bequests of property"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 15
+title_name: "COMMERCE AND TRADE"
+chapter_number: "40"
+chapter_name: "DEPARTMENT OF COMMERCE"
+section: "1523"
+citation: "15 U.S.C. § 1523"
+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/s1523"
+source_file: "data/legal/raw/us/code/title-15/usc15.xml"
+source_hash: "7921c7bf68b29e5b2ade940ed5e4eca383b27dc391f97da732dcf32bc1858994"
+raw_snapshot_hash: "6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059"
+text_hash: "354bba327fa471b9234cddb0b79e995d9910e2ab6b890253a57dafeaea1a2976"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 15 U.S.C. § 1523 - Tax status of gifts and bequests of property
+
+## Text
+
+For the purpose of Federal income, estate, and gift taxes, property accepted under section 1522 of this title shall be considered as a gift or bequest to or for the use of the United States.
+
+(Pub. L. 88–611, § 2, Oct. 2, 1964, 78 Stat. 991.)
+
+## Notes
+
+Editorial Notes
+
+Codification Section was formerly classified to section 608b of Title 5 prior to the general revision and enactment of Title 5, Government Organization and Employees, by Pub. L. 89–554, § 1, Sept. 6, 1966, 80 Stat. 378.