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>
36 lines
1.4 KiB
Markdown
36 lines
1.4 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 526"
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description: "Shipowners’ protection and indemnity associations"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "1"
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chapter_name: "NORMAL TAXES AND SURTAXES"
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section: "526"
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citation: "26 U.S.C. § 526"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s526"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "52940cca8a52c35bedcdd2bd3f7890d72464d164dec54a3fe437f690f38c811e"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "0c3cee3c706ae1678eb4c9b2ebaeb811e837e89ac8d2c4d48c92809e1d5159e5"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 526 - Shipowners’ protection and indemnity associations
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## Text
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There shall not be included in gross income the receipts of shipowners’ mutual protection and indemnity associations not organized for profit, and no part of the net earnings of which inures to the benefit of any private shareholder; but such corporations shall be subject as other persons to the tax on their taxable income from interest, dividends, and rents.
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(Aug. 16, 1954, ch. 736, 68A Stat. 178.)
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