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>
1.1 KiB
1.1 KiB
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. § 4902 | Liability of partners | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 40 | GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES | 4902 | 26 U.S.C. § 4902 | 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/s4902 | data/legal/raw/us/code/title-26/usc26.xml | def7cfa11b9a5d4ab2717969862a48316370281e221fa79d73863b609c32f47d | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | db9969de0aa889a3f8a06cea48efaba12722b621b3101d8737f04d86e7388a22 | 2026-07-04 | official |
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26 U.S.C. § 4902 - Liability of partners
Text
Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.
(Aug. 16, 1954, ch. 736, 68A Stat. 593.)