Files
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
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LegalText 26 U.S.C. § 1002 Repealed. Pub. L. 94455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 1002 26 U.S.C. § 1002 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/s1002 data/legal/raw/us/code/title-26/usc26.xml c6548c0bb32b5df6f4c0fec965bd05be369c3ee088fe1d80028049633c2fbc97 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 2b16240716891a85c31d353dd41f2d26cc1ade89b7d4e6731ecdfc38813c107a 2026-07-04 official
legal
us-code

26 U.S.C. § 1002 - Repealed. Pub. L. 94455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]

Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 295, related to the recognition of the entire amount of gain or loss determined under section 1001 on the sale or exchange of property.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.