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LegalText 26 U.S.C. § 1057 Repealed. Pub. L. 10534, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 1057 26 U.S.C. § 1057 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/s1057 data/legal/raw/us/code/title-26/usc26.xml f9ade0bb80e6940ac8af22f200756ebc4f91d53de9cd4169368be110009e5e67 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 68ee683df9a4dd4809a7b2ccb0f99f4dc1d12e5cf0697bd90a0925bff5d9bd21 2026-07-04 official
legal
us-code

26 U.S.C. § 1057 - Repealed. Pub. L. 10534, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]

Notes

Section, added Pub. L. 94455, title X, § 1015(c), Oct. 4, 1976, 90 Stat. 1618, related to election to treat transfer to foreign trust, etc., as taxable exchange.

A prior section 1057 was renumbered section 1063 of this title.