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>
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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
| 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. § 1523 | Tax status of gifts and bequests of property | us | united_states_code | code_section | 15 | COMMERCE AND TRADE | 40 | DEPARTMENT OF COMMERCE | 1523 | 15 U.S.C. § 1523 | 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/s1523 | data/legal/raw/us/code/title-15/usc15.xml | 7921c7bf68b29e5b2ade940ed5e4eca383b27dc391f97da732dcf32bc1858994 | 6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059 | 354bba327fa471b9234cddb0b79e995d9910e2ab6b890253a57dafeaea1a2976 | 2026-07-04 | official |
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15 U.S.C. § 1523 - Tax status of gifts and bequests of property
Text
For the purpose of Federal income, estate, and gift taxes, property accepted under section 1522 of this title shall be considered as a gift or bequest to or for the use of the United States.
(Pub. L. 88–611, § 2, Oct. 2, 1964, 78 Stat. 991.)
Notes
Editorial Notes
Codification Section was formerly classified to section 608b of Title 5 prior to the general revision and enactment of Title 5, Government Organization and Employees, by Pub. L. 89–554, § 1, Sept. 6, 1966, 80 Stat. 378.