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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LegalText 26 U.S.C. § 4978B Repealed. Pub. L. 104188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834] us united_states_code code_section 26 INTERNAL REVENUE CODE 43 QUALIFIED PENSION, ETC., PLANS 4978B 26 U.S.C. § 4978B 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/s4978B data/legal/raw/us/code/title-26/usc26.xml 8cfab8379b9de56ee4eb4e193ae979a194dcd0c618cc66239f8c3fd0746b9811 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 12fedace07e2470385f3e241006ca4f366001499ecbd5b7281f6f59388e1a1b3 2026-07-04 official
legal
us-code

26 U.S.C. § 4978B - Repealed. Pub. L. 104188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]

Notes

Section, added Pub. L. 101239, title VII, § 7301(d)(1), Dec. 19, 1989, 103 Stat. 2347; amended Pub. L. 101508, title XI, § 11701(e), Nov. 5, 1990, 104 Stat. 1388507, related to tax on disposition of employer securities to which former section 133 of this title applied.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to loans made after Aug. 20, 1996, with exception and provisions relating to certain refinancings, see section 1602(c) of Pub. L. 104188, set out as a note under former section 133 of this title.