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

2.4 KiB
Raw Permalink Blame History

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LegalText 26 U.S.C. § 1397E Repealed. Pub. L. 11597, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 1397E 26 U.S.C. § 1397E 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/s1397E data/legal/raw/us/code/title-26/usc26.xml 96e74b7af686a0fb44a1b1f8e1c00c110ed21b3086f4155edf327a371b964260 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 b873c91507ef54e77dd9d29906224a0bea667dab788c853fe57f3a7b04add926 2026-07-04 official
legal
us-code

26 U.S.C. § 1397E - Repealed. Pub. L. 11597, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]

Notes

Section, added Pub. L. 10534, title II, § 226(a), Aug. 5, 1997, 111 Stat. 821; amended Pub. L. 105206, title VI, § 6004(g)(2)(4), July 22, 1998, 112 Stat. 796; Pub. L. 10678, title VII, § 752(b)(11), Oct. 22, 1999, 113 Stat. 1169; Pub. L. 106170, title V, § 509, Dec. 17, 1999, 113 Stat. 1924; Pub. L. 107110, title X, § 1076(t), Jan. 8, 2002, 115 Stat. 2092; Pub. L. 107147, title VI, § 608(a), Mar. 9, 2002, 116 Stat. 60; Pub. L. 108311, title III, § 304(a), title IV, § 406(c), Oct. 4, 2004, 118 Stat. 1179, 1189; Pub. L. 10958, title XIII, § 1303(c)(2), (3), Aug. 8, 2005, 119 Stat. 997; Pub. L. 109432, div. A, title I, § 107(a), (b)(1), Dec. 20, 2006, 120 Stat. 2938; Pub. L. 110234, title XV, § 15316(c)(2), May 22, 2008, 122 Stat. 1511; Pub. L. 110246, § 4(a), title XV, § 15316(c)(2), June 18, 2008, 122 Stat. 1664, 2273; Pub. L. 110343, div. C, title III, § 313(b)(3), Oct. 3, 2008, 122 Stat. 3872; Pub. L. 1115, div. B, title I, § 1531(c)(3), Feb. 17, 2009, 123 Stat. 360; Pub. L. 11495, title IX, § 9215(uu)(3), Dec. 10, 2015, 129 Stat. 2183, related to credit to holders of qualified zone academy bonds.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of Pub. L. 11597, set out as a note under former section 54 of this title.