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republic-os/legal/us/code/title-26/chapter-[ 5/section-1494.md
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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LegalText 26 U.S.C. § 1494 Repealed. Pub. L. 10534, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978] us united_states_code code_section 26 INTERNAL REVENUE CODE [ 5 REPEALED] 1494 26 U.S.C. § 1494 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip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/s1494 data/legal/raw/us/code/title-26/usc26.xml 480b045737392009049ac6ae5a2e263124ea6793005d28fd5aff666db622c572 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 a6995860f017f5c3005a7d64aec030f97720241807030396412909efc8f9f9cf 2026-07-04 official
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us-code

26 U.S.C. § 1494 - Repealed. Pub. L. 10534, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

Notes

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; Oct. 4, 1976, Pub. L. 94455, title XIX, § 1906 (b)(13)(A), 90 Stat. 1834; July 18, 1984, Pub. L. 98369, div. A, title I, § 131(f)(2), 98 Stat. 665; Aug. 20, 1996, Pub. L. 104188, title I, § 1902(a), 110 Stat. 1909, provided for payment and collection of the tax imposed under section 1491 of this title.