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-26/chapter-1/section-1352.md

@@ -0,0 +1,49 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 1352"
+description: "Alternative tax on qualifying shipping activities"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "1"
+chapter_name: "NORMAL TAXES AND SURTAXES"
+section: "1352"
+citation: "26 U.S.C. § 1352"
+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_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s1352"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "4ace1d0dafedd845c21437d9ad290b440d9da3415a4f49a5d62f2811f87ed26b"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "d39e3961cd07003f32e3f25e6c356ec02dafebd367b7b1e690c8a682dea85569"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 1352 - Alternative tax on qualifying shipping activities
+
+## Text
+
+In the case of an electing corporation, the tax imposed by section 11 shall be the amount equal to the sum of—
+
+(1) the tax imposed by section 11 determined after the application of this subchapter, and
+
+(2) a tax equal to—
+
+(A) the highest rate of tax specified in section 11, multiplied by
+
+(B) the notional shipping income for the taxable year.
+
+(Added Pub. L. 108–357, title II, § 248(a), Oct. 22, 2004, 118 Stat. 1450.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to taxable years beginning after Oct. 22, 2004, see section 248(c) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendments note under section 56 of this title.