Files
republic-os/legal/us/code/title-26/chapter-1/section-632.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

1.5 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LegalText 26 U.S.C. § 632 Repealed. Pub. L. 94455, title XIX, § 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 632 26 U.S.C. § 632 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/s632 data/legal/raw/us/code/title-26/usc26.xml b0a42a62f38038f02f3f77aa3283a6d10afde91cccfd5d75c72cb1a9bb7b7ecd a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 e65fb0538955a1a6d1bcd38f0976af6c5735f81a19d09f932dee1f4feb4525c9 2026-07-04 official
legal
us-code

26 U.S.C. § 632 - Repealed. Pub. L. 94455, title XIX, § 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]

Notes

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 214; Dec. 30, 1969, Pub. L. 91172, title VIII, § 803(d)(4), 83 Stat. 684, related to tax in case of sale of oil and gas properties.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.