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LegalText 26 U.S.C. § 342 Repealed. Pub. L. 94455, title XIX, § 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 342 26 U.S.C. § 342 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/s342 data/legal/raw/us/code/title-26/usc26.xml 1bd1101013f03699ecd12ce9aca9298225c222929cc03f8bb7e5e191a6256385 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 8028f57300d6d2db8d603e759b9eeeb8b4d443f2fadf4a266b4177b0d9966494 2026-07-04 official
legal
us-code

26 U.S.C. § 342 - Repealed. Pub. L. 94455, title XIX, § 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772]

Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 110, related to liquidation of certain foreign personal holding companies.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.