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LegalText 26 U.S.C. § 669 Repealed. Pub. L. 94455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 669 26 U.S.C. § 669 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/s669 data/legal/raw/us/code/title-26/usc26.xml 7c314bbf03a0441f5fd758ff48b5305ab3bc889e05ab02419b3c0927eaa7cb3a a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 de5d2599e20cff7c644118d4059f2f15dbd56defd388560f0061d206e9546c01 2026-07-04 official
legal
us-code

26 U.S.C. § 669 - Repealed. Pub. L. 94455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]

Notes

Section, acts Oct. 16, 1962, Pub. L. 87834, § 7(e), 76 Stat. 986; Dec. 30, 1969, Pub. L. 91172, title III, § 331(a), 83 Stat. 596, related to the treatment of capital gain deemed distributed in preceding years.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to distributions made in taxable years beginning after Dec. 31, 1975, see section 701(h) of Pub. L. 94455, set out as an Effective Date of 1976 Amendment note under section 667 of this title.