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-7486.md

@@ -0,0 +1,35 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7486"
+description: "Refund, credit, or abatement of amounts dis­allowed"
+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: "7486"
+citation: "26 U.S.C. § 7486"
+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/s7486"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f14b69b450a0901a30410a72abbc172860539c89c8e4385c03acd7d01e75e5f6"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "b2ac1375ba622e6f04cd33a21bf21ce273ff8e10fd390ca90ef008db58642d5a"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7486 - Refund, credit, or abatement of amounts dis­allowed
+
+## Text
+
+In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 891.)