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-23/section-3307.md

@@ -0,0 +1,35 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 3307"
+description: "Deductions as constructive payments"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "23"
+chapter_name: "FEDERAL UNEMPLOYMENT TAX ACT"
+section: "3307"
+citation: "26 U.S.C. § 3307"
+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/s3307"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "8519910776c2d4f442fc8ecc603c37755b0855efb593154613a265350add274f"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "04bda68f4b6165618aeea416a4399a30843e0cfa42cc8ae833cccc32938bf265"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 3307 - Deductions as constructive payments
+
+## Text
+
+Whenever under this chapter or any act of Congress, or under the law of any State, an employer is required or permitted to deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States, a State, or any political subdivision thereof, then for purposes of this chapter the amount so deducted shall be considered to have been paid to the employee at the time of such deduction.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 454.)