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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

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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LegalText 26 U.S.C. § 4978A Repealed. Pub. L. 101239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353] us united_states_code code_section 26 INTERNAL REVENUE CODE 43 QUALIFIED PENSION, ETC., PLANS 4978A 26 U.S.C. § 4978A 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/s4978A data/legal/raw/us/code/title-26/usc26.xml dae0c10ecd708e8e21ca1cee9588ba3526a1493c2e98836af95d063cab34adb9 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 5a5827515250a51cb50121023dca7864da21ae4968bc7452099ffd3aeb5930ff 2026-07-04 official
legal
us-code

26 U.S.C. § 4978A - Repealed. Pub. L. 101239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]

Notes

Section, added Pub. L. 100203, title X, § 10413(a), Dec. 22, 1987, 101 Stat. 1330436; amended Pub. L. 100647, title VI, § 6060(a), Nov. 10, 1988, 102 Stat. 3699, related to tax on certain dispositions of employer securities to which section 2057 applied.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to estates of decedents dying after Dec. 19, 1989, see section 7304(a)(3) of Pub. L. 101239, set out as an Effective Date of 1989 Amendment note under section 409 of this title.