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>
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. § 9722 | Sham transactions | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 99 | COAL INDUSTRY HEALTH BENEFITS | 9722 | 26 U.S.C. § 9722 | 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/s9722 | data/legal/raw/us/code/title-26/usc26.xml | 53f7214d39ff33213e9fa5f49ad999c53b414ec45f777b0da1ab78be92f9d521 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 1d3f8a2e5ca1fc82420c69887bcfb5038c28f89508e8d395de979d9dca2a2e39 | 2026-07-04 | official |
|
26 U.S.C. § 9722 - Sham transactions
Text
If a principal purpose of any transaction is to evade or avoid liability under this chapter, this chapter shall be applied (and such liability shall be imposed) without regard to such transaction.
(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3056.)