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 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LegalText | 26 U.S.C. § 6864 | Termination of extended period for payment in case of carryback | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 70 | JEOPARDY, RECEIVERSHIPS, ETC. | 6864 | 26 U.S.C. § 6864 | 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/s6864 | data/legal/raw/us/code/title-26/usc26.xml | efe30ef7a0f176ae91606149fa8f3ce030f302877cee0300f33b61034dfd0e9a | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 22785dfa5de21beaca6bc620bdc57310c43ead11805ce62a16e7a36f05aa6d4f | 2026-07-04 | official |
|
26 U.S.C. § 6864 - Termination of extended period for payment in case of carryback
Text
For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).
(Aug. 16, 1954, ch. 736, 68A Stat. 837.)