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LegalText 26 U.S.C. § 1051 Repealed. Pub. L. 113295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 1051 26 U.S.C. § 1051 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/s1051 data/legal/raw/us/code/title-26/usc26.xml 5c9581c028a7530d6826c71df26f052959733e9e3b43d3e3d1b3164656a66a3a a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 d9cb56cb257e012392d5344f222dce08f653eccf3d77bdf1eb429e735e132ed1 2026-07-04 official
legal
us-code

26 U.S.C. § 1051 - Repealed. Pub. L. 113295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]

Notes

Section, Aug. 16, 1954, ch. 736, 68A Stat. 310; Pub. L. 94455, title XIX, §§ 1901(a)(131), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1786, 1834, related to property acquired by a corporation during affiliation.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.