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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>
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1.8 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. § 3404 | Return and payment by governmental employer | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 24 | COLLECTION OF INCOME TAX AT SOURCE ON WAGES | 3404 | 26 U.S.C. § 3404 | 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/s3404 | data/legal/raw/us/code/title-26/usc26.xml | 0f738ec88c8fcaab6df41e816ab12888c43ec406879abbbacf3371a151c2db2a | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 7aabd94940822012cd02638f9f4f3f0e75903284215bbb8339c4fbca06d5e48a | 2026-07-04 | official |
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26 U.S.C. § 3404 - Return and payment by governmental employer
Text
If the employer is the United States, or a State, or political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages may be made by any officer or employee of the United States, or of such State, or political subdivision, or of the District of Columbia, or of such agency or instrumentality, as the case may be, having control of the payment of such wages, or appropriately designated for that purpose.
(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 94–455, title XIX, § 1903(c), Oct. 4, 1976, 90 Stat. 1810.)
Notes
Editorial Notes
Amendments1976—Pub. L. 94–455 struck out “Territory” after “or a State” and “of such State”.