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>
This commit is contained in:
Fabio
2026-07-06 10:51:44 -04:00
parent 511d65f9a0
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---
type: "LegalText"
title: "26 U.S.C. § 5558"
description: "Authority of enforcement officers"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "51"
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
section: "5558"
citation: "26 U.S.C. § 5558"
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/s5558"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "952f2145e7fc552c8382db751b9a10632d673420a663ab0fa71f5a64a63ddd0a"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "36554f801398e2db14482e41665813ff75ef7aebea537fb1af55ce6452d1d780"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 5558 - Authority of enforcement officers
## Text
For provisions relating to the authority of internal revenue enforcement officers, see section 7608.
(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396.)