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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LegalText 26 U.S.C. § 1347 Repealed. Pub. L. 94455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 1347 26 U.S.C. § 1347 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/s1347 data/legal/raw/us/code/title-26/usc26.xml d97da8c7f2a7da80edad15a38cc3876f10742ea4a778ca916f287508b151291f a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 2c14a8f3fca7b40ec06f657fca7e03a89d3a85e71ecfb8746ad3961497d8487d 2026-07-04 official
legal
us-code

26 U.S.C. § 1347 - Repealed. Pub. L. 94455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]

Notes

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 349; Sept. 2, 1958, Pub. L. 85866, title I, § 61(a), 72 Stat. 1648; Dec. 30, 1969, Pub. L. 91172, title VIII, § 803(d)(5), 83 Stat. 684, related to claims against the United States involving acquisition of property.

Statutory Notes and Related Subsidiaries

Savings ProvisionPub. L. 94455, title XIX, § 1951(b)(12)(B), Oct. 4, 1976, 90 Stat. 1840, provided that: “Notwithstanding subparagraph (A) [repealing this section], if amounts received in a taxable year beginning after December 31, 1976, would have been subject to the provisions of section 1347 if received in a taxable year beginning before such date, the tax imposed by section 1 attributable to such receipt shall be computed as if section 1347 had not been repealed.”