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-7487.md

@@ -0,0 +1,47 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7487"
+description: "Cross references"
+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: "7487"
+citation: "26 U.S.C. § 7487"
+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/s7487"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "3fbeff2cc256f9545537d922f59b932808b3d2bc72b9dc9bcf6970316219b1d6"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "16fbdacc5669168ff05eeed59473d9753e66a02128f2e116c9055aaa3ef29371"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7487 - Cross references
+
+## Text
+
+(1) Nonreviewability.— For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b).
+
+(2) Transcripts.— For authority of the Tax Court to fix fees for transcript of records, see section 7474.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 892; Pub. L. 91–172, title IX, § 960(i)(1), Dec. 30, 1969, 83 Stat. 735.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1969—Pub. L. 91–172 inserted reference to section 7463(b) for nonreviewability of Tax Court decisions in small claims cases.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1969 AmendmentAmendment by Pub. L. 91–172 effective one year after Dec. 30, 1969, see section 962(e) of Pub. L. 91–172, set out as an Effective Date note under section 7463 of this title.