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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LegalText 26 U.S.C. § 963 Repealed. Pub. L. 9412, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 963 26 U.S.C. § 963 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/s963 data/legal/raw/us/code/title-26/usc26.xml 8e2707a4b3d4fb6eb3e8e6b7ad0dcae5b71e22f9e753bee4f23a53de61bd6f82 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 3ac8a4649d926b141d2de01ff836a694a12297560f647e495be4206133bd2fa7 2026-07-04 official
legal
us-code

26 U.S.C. § 963 - Repealed. Pub. L. 9412, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]

Notes

Section, added Pub. L. 87834, § 12(a), Oct. 16, 1962, 76 Stat. 1023; amended Pub. L. 88272, title I, § 123(b), Feb. 26, 1964, 78 Stat. 29; Pub. L. 90364, title I, § 102(b), June 28, 1968, 82 Stat. 255; Pub. L. 9153, § 5(b), Aug. 7, 1969, 83 Stat. 95; Pub. L. 91172, title VII, § 701(b), Dec. 30, 1969, 83 Stat. 659, dealt with the receipt of minimum distributions by domestic corporations.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective with respect to taxable years for foreign corporations beginning after Dec. 31, 1975, and to taxable years of United States shareholders (within the meaning of section 951(b) of this title) within which or with which such taxable years of such foreign corporations end, see section 602(f) of Pub. L. 9412, set out as an Effective Date note under section 954 of this title.