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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

1.3 KiB

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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
LegalText 26 U.S.C. § 3212 Determination of compensation us united_states_code code_section 26 INTERNAL REVENUE CODE 22 RAILROAD RETIREMENT TAX ACT 3212 26 U.S.C. § 3212 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/s3212 data/legal/raw/us/code/title-26/usc26.xml ef08a419caf5dbffd71793629dd4ee04c014ecaba6cf74e07c30ac5f2f71df95 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 c1d566d288624a66e8caf51bf06f67c855f44724ffdbc487a1178712f8f9c88e 2026-07-04 official
legal
us-code

26 U.S.C. § 3212 - Determination of compensation

Text

The compensation of an employee representative for the purpose of ascertaining the tax thereon shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were an employer as defined in section 3231(a).

(Aug. 16, 1954, ch. 736, 68A Stat. 432.)