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

3.2 KiB
Raw Permalink Blame History

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LegalText 26 U.S.C. § 59B Repealed. Pub. L. 101234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 59B 26 U.S.C. § 59B 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/s59B data/legal/raw/us/code/title-26/usc26.xml f4b2095512334dac0fa90286620b8ac9f3a14ce2544c8cca8e2a15d75f44d9b7 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 7d586220757c2defbd8ef700643b5514c9f88bde7c52e88c69064ecb77a1efb5 2026-07-04 official
legal
us-code

26 U.S.C. § 59B - Repealed. Pub. L. 101234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980]

Notes

Section, added Pub. L. 100360, title I, § 111(a), July 1, 1988, 102 Stat. 690, provided for imposition of a supplemental medicare premium.

Statutory Notes and Related Subsidiaries

Effective Date of RepealPub. L. 101234, title I, § 102(d), Dec. 13, 1989, 103 Stat. 1981, provided that: “(1) In general.—Except as provided in this subsection, the provisions of this section [repealing section 1395i1a of Title 42, The Public Health and Welfare, enacting provisions set out as notes under section 6050F of this title and section 1395t of Title 42, and repealing provisions set out as a note under section 1395i1a of Title 42] shall take effect January 1, 1990. “(2) Repeal of supplemental medicare premium.—The repeal of section 111 of MCCA [Pub. L. 100360, which enacted this section, amended section 6050F of this title, and enacted provisions set out as notes below] shall apply to taxable years beginning after December 31, 1988.”

Effective DatePub. L. 100360, title I, § 111(e), July 1, 1988, 102 Stat. 698, which provided that the enactment of this section and the amendment of section 6050F of this title applied to taxable years beginning after December 31, 1988, and that in case of a taxable year beginning in 1989, the premium imposed by this section should not be treated as a tax for purposes of applying section 6654 of this title, was repealed by Pub. L. 101234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980.

Announcement of Supplemental Premium RatePub. L. 100360, title I, § 111(d), July 1, 1988, 102 Stat. 697, which provided that in the case of calendar year 1993 or any calendar year thereafter (1) not later than July 1 of such calendar year, the Secretary of the Treasury or his delegate was required to make an announcement of the estimated supplemental premium rate under this section for taxable years beginning in the following calendar year, and (2) not later than October 1 of such calendar year, the Secretary of the Treasury or his delegate was required to make an announcement of the actual supplemental premium rate under this section for such taxable years, was repealed by Pub. L. 101234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980.