Files
republic-os/legal/us/code/title-26/chapter-1/section-386.md
T
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

1.7 KiB
Raw Blame History

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LegalText 26 U.S.C. § 386 Repealed. Pub. L. 100647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 386 26 U.S.C. § 386 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/s386 data/legal/raw/us/code/title-26/usc26.xml 7de8b4956467cfd1006e4cf776918a7a784f9644611db78a6391987aa0d752d4 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 868e5380649db981299f297748e16363b8b40f29487bbead15b906fe2451a761 2026-07-04 official
legal
us-code

26 U.S.C. § 386 - Repealed. Pub. L. 100647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]

Notes

Section, added Pub. L. 98369, div. A, title I, § 75(a), July 18, 1984, 98 Stat. 594; amended Pub. L. 99514, title XVIII, § 1805(c)(1), Oct. 22, 1986, 100 Stat. 2810, related to transfers of partnership and trust interests by corporations.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99514, to which such amendment relates, see section 1019(a) of Pub. L. 100647, set out as an Effective Date of 1988 Amendment note under section 1 of this title.