Fabio
76b8ec33a7
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>
1.2 KiB
1.2 KiB
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 | 15 U.S.C. § 383 | “Net income tax” defined | us | united_states_code | code_section | 15 | COMMERCE AND TRADE | 10B | STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE | 383 | 15 U.S.C. § 383 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip | /us/usc/t15/s383 | data/legal/raw/us/code/title-15/usc15.xml | 43e737a8e21f2ecc62b5a580cdb6dbaf3a500b36c342059e4040c41a45f190dc | 6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059 | 8e43d74436483c0de3f99695dc9afd6e43025da4f9fbf3343db5b9e5b31aa478 | 2026-07-04 | official |
|
15 U.S.C. § 383 - “Net income tax” defined
Text
For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.
(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)