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-44/chapter-23/section-2308.md

@@ -0,0 +1,39 @@
+---
+type: "LegalText"
+title: "44 U.S.C. § 2308"
+description: "Tax exemption for gifts"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 44
+title_name: "PUBLIC PRINTING AND DOCUMENTS"
+chapter_number: "23"
+chapter_name: "NATIONAL ARCHIVES TRUST FUND BOARD"
+section: "2308"
+citation: "44 U.S.C. § 2308"
+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_usc44@119-100.zip"
+source_identifier: "/us/usc/t44/s2308"
+source_file: "data/legal/raw/us/code/title-44/usc44.xml"
+source_hash: "ff2f2f37ac7c8d23b28b84e3556c4aebbbf17da57ab4b1529ab555e07b5d3808"
+raw_snapshot_hash: "2d7109056b4815718203e8d99c9ee6fe3ab744f578883b59654fe3adb211b4a0"
+text_hash: "83bdf49fb3188bdaad5da8946e0f61efc40a84c7ed0140ef92f64ea99a3263f6"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 44 U.S.C. § 2308 - Tax exemption for gifts
+
+## Text
+
+Gifts and bequests received by the Board under this chapter, and the income from them are exempt from taxes.
+
+(Pub. L. 90–620, Oct. 22, 1968, 82 Stat. 1293.)
+
+## Notes
+
+Historical and Revision NotesBased on 44 U.S. Code, 1964 ed., § 300gg (July 9, 1941, ch. 284, § 7, 55 Stat. 582).