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>
1.4 KiB
1.4 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 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LegalText | 26 U.S.C. § 4422 | Applicability of Federal and State laws | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 35 | TAXES ON WAGERING | 4422 | 26 U.S.C. § 4422 | 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/s4422 | data/legal/raw/us/code/title-26/usc26.xml | 8a3ca0756862103ce3755768926088a93d4f7d4d2b0a93ac94548c437b56848d | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | bbda75a6b71b5a69a077bfe2f4b087e71ef2f66c64505c1ab1a4702d2dc2870d | 2026-07-04 | official |
|
26 U.S.C. § 4422 - Applicability of Federal and State laws
Text
The payment of any tax imposed by this chapter with respect to any activity shall not exempt any person from any penalty provided by a law of the United States or of any State for engaging in the same activity, nor shall the payment of any such tax prohibit any State from placing a tax on the same activity for State or other purposes.
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)