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republic-os/legal/us/code/title-26/chapter-13/section-2614.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
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. § 2614 Omitted] us united_states_code code_section 26 INTERNAL REVENUE CODE 13 TAX ON GENERATION-SKIPPING TRANSFERS 2614 26 U.S.C. § 2614 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/s2614 data/legal/raw/us/code/title-26/usc26.xml 6c69b9adb9ccd4d0b441c659a346b8953f33cb3f1340caebae458652e14829b2 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 a13fc364043a4138e7f4a9df549de5fde65bdab11de45921f9125abf162b6c55 2026-07-04 official
legal
us-code

26 U.S.C. § 2614 - Omitted]

Notes

Editorial Notes

Codification Section, added Pub. L. 94455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1887; amended Pub. L. 95600, title VII, § 702(c)(1)(B), Nov. 6, 1978, 92 Stat. 2926; Pub. L. 96223, title IV, § 401(c)(3), Apr. 2, 1980, 94 Stat. 300, related to special rules for generation-skipping transfers, prior to the general revision of this chapter by Pub. L. 99514, § 1431(a).