Fabio
76b8ec33a7
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>
1.3 KiB
1.3 KiB
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. § 2054 | Losses | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 11 | ESTATE TAX | 2054 | 26 U.S.C. § 2054 | 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/s2054 | data/legal/raw/us/code/title-26/usc26.xml | 69df2eace0550ec153fef1199cfbc69e4563b949ec5753d3996ef9c06c840e50 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 069b63abd1474df99f38ff0f37f2d0eac0d26717a98050a3e178693e1681b28e | 2026-07-04 | official |
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26 U.S.C. § 2054 - Losses
Text
For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate losses incurred during the settlement of estates arising from fires, storms, shipwrecks, or other casualties, or from theft, when such losses are not compensated for by insurance or otherwise.
(Aug. 16, 1954, ch. 736, 68A Stat. 390.)