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LegalText 26 U.S.C. § 621 Repealed. Pub. L. 101508, title XI, § 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388521] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 621 26 U.S.C. § 621 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/s621 data/legal/raw/us/code/title-26/usc26.xml e4355691fc5c2f759bd4564765a4445ad43a6a9ce836042800bcd78fdfa452f8 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 331632855ce2e7131701579de4635bf56dcbb2f476967b383043f09685effa2d 2026-07-04 official
legal
us-code

26 U.S.C. § 621 - Repealed. Pub. L. 101508, title XI, § 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388521]

Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 212, related to payments to encourage exploration, development, and mining for defense purposes.

Statutory Notes and Related Subsidiaries

Savings ProvisionFor provisions that nothing in repeal by Pub. L. 101508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101508, set out as a note under section 45K of this title.