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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LegalText 26 U.S.C. § 280D Repealed. Pub. L. 100418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 280D 26 U.S.C. § 280D 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/s280D data/legal/raw/us/code/title-26/usc26.xml a9701d0a536663cb890bd3b1b8980164c2f226bb3feb911df3d5c60bc2483976 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 c592d10dfc8b0968d419eb4240611e89cbeccab2ba6dee7a5a900efce09167ea 2026-07-04 official
legal
us-code

26 U.S.C. § 280D - Repealed. Pub. L. 100418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]

Notes

Section, added Pub. L. 96499, title XI, § 1131(d)(1), Dec. 5, 1980, 94 Stat. 2693, related to portion of chapter 45 windfall profit tax on domestic crude oil for which credit or refund was allowable under section 6429.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100418, set out as an Effective Date of 1988 Amendment note under section 164 of this title.