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-23a/section-3323.md

@@ -0,0 +1,33 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 3323"
+description: "Omitted]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "23A"
+chapter_name: "RAILROAD UNEMPLOYMENT REPAYMENT TAX"
+section: "3323"
+citation: "26 U.S.C. § 3323"
+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/s3323"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "15e862d8fe98732513c4839ae8bbb0535d59c9bda94abae83e4ac5e653cd7e0e"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "95003da4b0d8ef5dfc0068d12bbed5e627ac970d74e5b84ca133ba3d06953b2d"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 3323 - Omitted]
+
+## Notes
+
+Section, added Pub. L. 98–76, title II, § 231(a), Aug. 12, 1983, 97 Stat. 427; amended Pub. L. 99–272, title XIII, § 13301(b), Apr. 7, 1986, 100 Stat. 326, contained definitions, prior to the general amendment of this chapter by Pub. L. 100–647, § 7106(a). See section 3322 of this title.