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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>
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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 | ||
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| LegalText | 26 U.S.C. § 452 | Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134] | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 1 | NORMAL TAXES AND SURTAXES | 452 | 26 U.S.C. § 452 | 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/s452 | data/legal/raw/us/code/title-26/usc26.xml | cc27fcc501a3533510ab614f5530bb8418bfd4b6095f8f55329f843019093c99 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 81bde830eafe428e315b5c9a58e50911a4b41a30de39bf237a860818c9fcc754 | 2026-07-04 | official |
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26 U.S.C. § 452 - Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]
Notes
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 152, related to prepaid income.
Statutory Notes and Related Subsidiaries
Effective Date of RepealRepeal effective with respect to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 3 of act June 15, 1955, set out as an Effective Date of 1955 Amendment note under section 381 of this title.
Savings ProvisionFor provisions concerning increase in tax in any taxable year ending on or before June 15, 1955 by reason of enactment of act June 15, 1955, see section 4 of act June 15, 1955, set out as a note under section 381 of this title.