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LegalText 26 U.S.C. § 1240 Repealed. Pub. L. 94455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 1240 26 U.S.C. § 1240 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/s1240 data/legal/raw/us/code/title-26/usc26.xml 441eae6622f26a61e7f82816df5c5d49dce85b87bf0ba9e113c8cd3c22b6bbf6 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 c8230c3c1c9258982c4e20ec7cef507163e15fa1c509e2f9a1fa6b0c19168374 2026-07-04 official
legal
us-code

26 U.S.C. § 1240 - Repealed. Pub. L. 94455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]

Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 332, related to taxability to employee of termination payments.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable with respect to 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.