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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
LegalText 44 U.S.C. § 2308 Tax exemption for gifts us united_states_code code_section 44 PUBLIC PRINTING AND DOCUMENTS 23 NATIONAL ARCHIVES TRUST FUND BOARD 2308 44 U.S.C. § 2308 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc44@119-100.zip /us/usc/t44/s2308 data/legal/raw/us/code/title-44/usc44.xml ff2f2f37ac7c8d23b28b84e3556c4aebbbf17da57ab4b1529ab555e07b5d3808 2d7109056b4815718203e8d99c9ee6fe3ab744f578883b59654fe3adb211b4a0 83bdf49fb3188bdaad5da8946e0f61efc40a84c7ed0140ef92f64ea99a3263f6 2026-07-04 official
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44 U.S.C. § 2308 - Tax exemption for gifts

Text

Gifts and bequests received by the Board under this chapter, and the income from them are exempt from taxes.

(Pub. L. 90620, Oct. 22, 1968, 82 Stat. 1293.)

Notes

Historical and Revision NotesBased on 44 U.S. Code, 1964 ed., § 300gg (July 9, 1941, ch. 284, § 7, 55 Stat. 582).