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LegalText 26 U.S.C. § 2517 Repealed. Pub. L. 99514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868] us united_states_code code_section 26 INTERNAL REVENUE CODE 12 GIFT TAX 2517 26 U.S.C. § 2517 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/s2517 data/legal/raw/us/code/title-26/usc26.xml fd26f77e1ec5779d4e2e18a73045b707809cd5d332e619adb75dc2113eb46bdd a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 2bed3fb70ba223823e57df57b7b78378a8e79bb7fda0429a6d329d6ea2627498 2026-07-04 official
legal
us-code

26 U.S.C. § 2517 - Repealed. Pub. L. 99514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]

Notes

Section, added and amended Pub. L. 85866, title I, §§ 23(f), 68(a), Sept. 2, 1958, 72 Stat. 1623, 1659; Pub. L. 87792, § 7(j), Oct. 10, 1962, 76 Stat. 830; Mar. 8, 1966, Pub. L. 89365, § 2(b), 80 Stat. 33; Dec. 30, 1969, Pub. L. 91172, title I, § 101(j)(24), 83 Stat. 528; Pub. L. 94455, title XX, § 2009(c) (4), (5), Oct. 4, 1976, 90 Stat. 1895, 1896; Pub. L. 9734, title III, § 311(d)(2), Aug. 13, 1981, 95 Stat. 280; Pub. L. 98369, div. A, title IV, § 491(d)(35), July 18, 1984, 98 Stat. 851, related to the transfers of certain annuities under qualified plans.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to transfers after Oct. 22, 1986, see section 1852(e)(2)(E) of Pub. L. 99514, set out as an Effective Date of 1986 Amendment note under section 406 of this title.