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-36/section-4484.md

@@ -0,0 +1,49 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4484"
+description: "Cross references"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "36"
+chapter_name: "CERTAIN OTHER EXCISE TAXES"
+section: "4484"
+citation: "26 U.S.C. § 4484"
+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/s4484"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "83ffc68832e280d9fcc89c438e8b2b64bc75a57976d7998c00238327a3d6bcce"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "c624af1e90bd6c0ac19485a657e99de2149cf6071a6645d7616c0de8b53e4487"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4484 - Cross references
+
+## Text
+
+(1) For penalties and administrative provisions applicable to this subchapter, see subtitle F.
+
+(2) For exemption for uses by Indian tribal governments (or their subdivisions), see section 7871.
+
+(Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 391; amended Pub. L. 97–473, title II, § 202(b)(10), Jan. 14, 1983, 96 Stat. 2610.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1983—Pub. L. 97–473 designated existing provisions as par. (1) and added par. (2).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1983 AmendmentFor effective date of amendment by Pub. L. 97–473, see section 204(5) of Pub. L. 97–473, set out as an Effective Date note under section 7871 of this title.
+
+Effective DateSection effective June 29, 1956, see section 211 of act June 29, 1956, set out as an Effective Date of 1956 Amendment note under section 4041 of this title.