Fabio
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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 | 12 U.S.C. § 604 | Accounts of foreign branches; profit and loss | us | united_states_code | code_section | 12 | BANKS AND BANKING | 6 | FOREIGN BANKING | 604 | 12 U.S.C. § 604 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc12@119-100.zip | /us/usc/t12/s604 | data/legal/raw/us/code/title-12/usc12.xml | 9b65e16bb6fea4a3b2d82e702eef2cdbd643510c8b8920c1b6ea2a3b79003268 | e6b98700ef4156ac33fde5d105824845d727afa91a53f3762be2cf4d1a3b01fa | e4359c1a77bb541194fbe932093bff49b1dfa04a4626bdbe8293f3ef7ec145de | 2026-07-04 | official |
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12 U.S.C. § 604 - Accounts of foreign branches; profit and loss
Text
Every national banking association operating foreign branches shall conduct the accounts of each foreign branch independently of the accounts of other foreign branches established by it and of its home office, and shall at the end of each fiscal period transfer to its general ledger the profit or loss accrued at each branch as a separate item.
(Dec. 23, 1913, ch. 6, § 25 (par.), 38 Stat. 273; Sept. 7, 1916, ch. 461, 39 Stat. 756.)
Notes
Editorial Notes
Codification Section is comprised of the sixth undesignated par. of section 25 of act Dec. 23, 1913, which comprises this subchapter. For classification of other pars. of section 25 of this Act, see Codification note under section 601 of this title. The words “national banking association operating foreign branches” were in the original “such banking association”.
Amendments1916—Act Sept. 7, 1916, substituted “accrued” for “accruing”.