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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LegalText 26 U.S.C. § 182 Repealed. Pub. L. 99514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 182 26 U.S.C. § 182 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/s182 data/legal/raw/us/code/title-26/usc26.xml a8b40fe7bd8b3f76373c5b8888ba5b14906cfbea5f0081189fd5760d589d01a3 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 90bfacc56ac2fa27bfe49a7706319c3d6c13155b698bec321bc195e84f0328c6 2026-07-04 official
legal
us-code

26 U.S.C. § 182 - Repealed. Pub. L. 99514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]

Notes

Section, added Pub. L. 87834, § 21(a), Oct. 16, 1962, 76 Stat. 1063; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, authorized deduction of expenditures by farmers for clearing land.

Statutory Notes and Related Subsidiaries

Effective Date of RepealPub. L. 99514, title IV, § 402(c), Oct. 22, 1986, 100 Stat. 2221, provided that: “The amendments made by this section [amending sections 263 and 1252 of this title and repealing this section] shall apply to amounts paid or incurred after December 31, 1985, in taxable years ending after such date.”