Files
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LegalText 26 U.S.C. § 1564 Repealed. Pub. L. 101508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388521] us united_states_code code_section 26 INTERNAL REVENUE CODE 6 CONSOLIDATED RETURNS 1564 26 U.S.C. § 1564 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/s1564 data/legal/raw/us/code/title-26/usc26.xml 00f356ab6c188829d1f2dfc0735f002ed4179712bcb3b380d1265d2d94ebfd07 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 afbcc6313ec7f71ccb3361d4426af2aade239a36b5ff4d91af9a0e9eae1a05fc 2026-07-04 official
legal
us-code

26 U.S.C. § 1564 - Repealed. Pub. L. 101508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388521]

Notes

Section, added Pub. L. 91172, title IV, § 401(b)(1), Dec. 30, 1969, 83 Stat. 600; amended Pub. L. 94455, title XIX, §§ 1901(b)(1)(J)(vi), (21)(A)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1791, 1797, 1834, related to transitional rules in the case of certain controlled corporations.

Statutory Notes and Related Subsidiaries

Savings ProvisionFor provisions that nothing in repeal by Pub. L. 101508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101508, set out as a note under section 45K of this title.