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>
1.2 KiB
1.2 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. § 1505 | Cross references | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 6 | CONSOLIDATED RETURNS | 1505 | 26 U.S.C. § 1505 | 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/s1505 | data/legal/raw/us/code/title-26/usc26.xml | 8437986572825e1b193f643ecf126317ed880bf43fb72727f5dcbed3b2eabab8 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 5411821b85d85a9f87ec00e9c7b3f8eb00bd8df9a7128b4e3765420d41f57d62 | 2026-07-04 | official |
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26 U.S.C. § 1505 - Cross references
Text
(1) For suspension of running of statute of limitations when notice in respect of a deficiency is mailed to one corporation, see section 6503(a)(1).
(2) For allocation of income and deductions of related trades or businesses, see section 482.
(Aug. 16, 1954, ch. 736, 68A Stat. 370.)