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-76/section-7464.md

@@ -0,0 +1,45 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7464"
+description: "Intervention by trustee of debtor’s estate"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "76"
+chapter_name: "JUDICIAL PROCEEDINGS"
+section: "7464"
+citation: "26 U.S.C. § 7464"
+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/s7464"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "3ba07d862a1e6d8ba3fb5dd02cb1951c4164725431998b68b2e178a1693e49e9"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "b112909b72c8054a7c239f8ed97309af2f16d0fc6f3fd3223f825e8f4eff620b"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7464 - Intervention by trustee of debtor’s estate
+
+## Text
+
+The trustee of the debtor’s estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor’s estate, in any proceeding before the Tax Court to which the debtor is a party.
+
+(Added Pub. L. 96–589, § 6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 7464 was renumbered section 7465 of this title.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as an Effective Date of 1980 Amendment note under section 108 of this title.