Files
republic-os/legal/us/code/title-26/chapter-1/section-522.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

1.5 KiB
Raw Permalink Blame History

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
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LegalText 26 U.S.C. § 522 Repealed. Pub. L. 87834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 522 26 U.S.C. § 522 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/s522 data/legal/raw/us/code/title-26/usc26.xml accc87f1eef47934ca7830ca53eca8eb84ff9b3548e61f2c03d04567de88e2ad a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 8ad50f08eb8d9e90cb1f0baf8e4ad4ff54c08662edc51e6579436fcf8c7ad037 2026-07-04 official
legal
us-code

26 U.S.C. § 522 - Repealed. Pub. L. 87834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]

Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 177, related to tax on farmers cooperatives.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable, except as otherwise provided, to taxable years of organizations described in section 1381(a) of this title beginning after Dec. 31, 1962, see section 17(c) of Pub. L. 87834, set out as an Effective Date note under section 1381 of this title.