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LegalText 26 U.S.C. § 215 Repealed. Pub. L. 11597, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 215 26 U.S.C. § 215 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/s215 data/legal/raw/us/code/title-26/usc26.xml 218b014aac4d24de1f2a6f016d2f57e5b7971eed8395e5aab4dd1afe62e292c0 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 ea943beb6aacdfeaa4aac4b4d95afc63c41cc5c719e4987881208cf524c75055 2026-07-04 official
legal
us-code

26 U.S.C. § 215 - Repealed. Pub. L. 11597, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]

Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 71; Pub. L. 98369, div. A, title IV, § 422(b), July 18, 1984, 98 Stat. 797, related to a deduction for alimony or separate maintenance payments paid during an individuals taxable year.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to any divorce or separation instrument (as defined in former section 71(b)(2) of this title as in effect before Dec. 22, 2017) executed after Dec. 31, 2018, and to such instruments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly provides that the amendment made by section 11051 of Pub. L. 11597 applies to such modification, see section 11051(c) of Pub. L. 11597, set out as an Effective Date of 2017 Amendment note under section 61 of this title.