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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LegalText 26 U.S.C. § 44B Repealed. Pub. L. 98369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 44B 26 U.S.C. § 44B 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/s44B data/legal/raw/us/code/title-26/usc26.xml eae7b66f2e381b569f2777530da7b7ca25f11c2acf1dec1d9edcce2a11a17aae a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 46ddadf69978fca193bae8980bd572276e6ff45d3f3999adb2e59ad2ad4571ed 2026-07-04 official
legal
us-code

26 U.S.C. § 44B - Repealed. Pub. L. 98369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]

Notes

Section, added Pub. L. 9530, title II, § 202(a), May 23, 1977, 91 Stat. 141; amended Pub. L. 95600, title III, § 321(b)(1), Nov. 6, 1978, 92 Stat. 2834; Pub. L. 96222, title I, § 103(a)(6)(G)(i), (ii), Apr. 1, 1980, 94 Stat. 210, related to credit for employment of certain new employees.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98369, set out as an Effective Date of 1984 Amendment note under section 21 of this title.