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republic-os/legal/us/code/title-26/chapter-1/section-44e.md
Fabio 76b8ec33a7 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>
2026-07-06 10:51:44 -04:00

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type title description jurisdiction corpus kind title_number title_name chapter_number chapter_name section citation status release_point release_date source source_url source_identifier source_file source_hash raw_snapshot_hash text_hash retrieved_at confidence tags
LegalText 26 U.S.C. § 44E Renumbered § 40] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 44E 26 U.S.C. § 44E current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s44E data/legal/raw/us/code/title-26/usc26.xml efaef2cb2e508fdc58a976a4676a24dbd002a059aef7597e414cbe5782eb9721 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 01ba4719c80b6fe911b091a7c05124b64eeece964e09c058ef8f9805daca546b 2026-07-04 official
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26 U.S.C. § 44E - Renumbered § 40]