Fabio
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>
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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
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| LegalText | 26 U.S.C. § 7011 | Registration—persons paying a special tax | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 72 | LICENSING AND REGISTRATION | 7011 | 26 U.S.C. § 7011 | 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/s7011 | data/legal/raw/us/code/title-26/usc26.xml | d1e88a7260b6584b9fa5e8443e80c17878814d702c6962f4dfcf4ddcc554553b | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 97537d567aa1ffc2263207c04cc967674ab689692aaafbca1548a54704eff436 | 2026-07-04 | official |
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26 U.S.C. § 7011 - Registration—persons paying a special tax
Text
(a) Requirement Every person engaged in any trade or business on which a special tax is imposed by law shall register with the Secretary his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so registered.
(b) Registration in case of death or change of location Any person exempted under the provisions of section 4905 from the payment of a special tax, shall register with the Secretary in accordance with regulations prescribed by the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Notes
Editorial Notes
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.