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Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

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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
commit 76b8ec33a7
48603 changed files with 3677193 additions and 4 deletions
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legal/us/code/title-26/chapter-72/section-7001.md
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---
type: "LegalText"
title: "26 U.S.C. § 7001"
description: "Collection of foreign items"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "72"
chapter_name: "LICENSING AND REGISTRATION"
section: "7001"
citation: "26 U.S.C. § 7001"
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/s7001"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "6b63935b43c1772467f5ddb0ebd496a8bf30824e65121cd24cd604401a9d1cf0"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "ff64d53aac88e8d432bdc3286963e51e3c38efe6a7deac9f3972cbb0c2ed40fa"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 7001 - Collection of foreign items
## Text
(a) License All persons undertaking as a matter of business or for profit the collection of foreign payments of interest or dividends by means of coupons, checks, or bills of exchange shall obtain a license from the Secretary and shall be subject to such regulations enabling the Government to obtain the information required under subtitle A (relating to income taxes) as the Secretary shall prescribe.
(b) Penalty for failure to obtain license For penalty for failure to obtain the license provided for in this section, see section 7231.
(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
## Notes
Editorial Notes
Amendments1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
legal/us/code/title-26/chapter-72/section-7011.md
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---
type: "LegalText"
title: "26 U.S.C. § 7011"
description: "Registration—persons paying a special tax"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "72"
chapter_name: "LICENSING AND REGISTRATION"
section: "7011"
citation: "26 U.S.C. § 7011"
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/s7011"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "d1e88a7260b6584b9fa5e8443e80c17878814d702c6962f4dfcf4ddcc554553b"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "97537d567aa1ffc2263207c04cc967674ab689692aaafbca1548a54704eff436"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 7011 - Registration—persons paying a special tax
## Text
(a) Requirement Every person engaged in any trade or business on which a special tax is imposed by law shall register with the Secretary his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so registered.
(b) Registration in case of death or change of location Any person exempted under the provisions of section 4905 from the payment of a special tax, shall register with the Secretary in accordance with regulations prescribed by the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
## Notes
Editorial Notes
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
legal/us/code/title-26/chapter-72/section-7012.md
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---
type: "LegalText"
title: "26 U.S.C. § 7012"
description: "Cross references"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "72"
chapter_name: "LICENSING AND REGISTRATION"
section: "7012"
citation: "26 U.S.C. § 7012"
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/s7012"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "1e24f3f711ab4dea36526adf89b43f72bbf5e614e27f630ddb4fd0378b19f660"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "2ed06f4c241114dbd22cc90dc73b98eb9fca00ef1b39c0e8b30c86164b50e40e"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 7012 - Cross references
## Text
(1) For provisions relating to registration in connection with firearms, see sections 5802, 5841, and 5861.
(2) For special rules with respect to registration by persons engaged in receiving wagers, see section 4412.
(3) For provisions relating to registration in relation to the taxes on gasoline and diesel fuel, see section 4101.
(4) For provisions relating to registration by dealers in distilled spirits, wines, and beer, see section 5124.
(5) For penalty for failure to register, see section 7272.
(6) For other penalties for failure to register with respect to wagering, see section 7262.
(Aug. 16, 1954, ch. 736, 68A Stat. 846; Pub. L. 85–475, § 4(b)(7), June 30, 1958, 72 Stat. 260; Pub. L. 89–44, title VI, § 601(g), June 21, 1965, 79 Stat. 155; Pub. L. 91–513, title III, § 1102(d), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(C), 1906(a)(39), Oct. 4, 1976, 90 Stat. 1816, 1830; Pub. L. 104–188, title I, § 1702(b)(4), Aug. 20, 1996, 110 Stat. 1868; Pub. L. 109–59, title XI, § 11125(b)(9), Aug. 10, 2005, 119 Stat. 1955.)
## Notes
Editorial Notes
Amendments2005—Pars. (4) to (6). Pub. L. 109–59 added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), respectively. 1996—Par. (3). Pub. L. 104–188, § 1702(b)(4)(A), substituted “taxes on gasoline and diesel fuel” for “production or importation of gasoline”. Pars. (4) to (6). Pub. L. 104–188, § 1702(b)(4)(B), redesignated pars. (5) and (6) as (4) and (5), respectively, and struck out former par. (4) which read as follows: “For provisions relating to registration in relation to the manufacture or production of lubricating oils, see section 4101.” 1976—Pub. L. 94–455 revised section generally, striking out cross reference to section 4804(d) relating to registration in relation to manufacture of white phosphorus matches and substituted reference to section 5861 for reference to section 5854 in cross reference covering registration in connection with firearms. 1970—Subsecs. (a), (b). Pub. L. 91–513 struck out subsecs. (a) and (b) which related to narcotic drugs and marihuana, respectively, and which had made reference to sections 4722 and 4753, respectively. 1965—Subsec. (d). Pub. L. 89–44 struck out subsec. (d) relating to manufacture of playing cards. 1958—Subsecs. (i), (j). Pub. L. 85–475, redesignated subsec. (j) as (i) and struck out former subsec. (i) which referred to section 4273.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 AmendmentAmendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.
Effective Date of 1996 AmendmentAmendment by Pub. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Pub. L. 104–188, set out as a note under section 38 of this title.
Effective Date of 1970 AmendmentAmendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.
Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title.
Effective Date of 1958 AmendmentFor effective date of amendment by Pub. L. 85–475, see section 4(c) of Pub. L. 85–475, set out as a note under section 6415 of this title.
Savings ProvisionProsecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs.