Fabio
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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>
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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 | ||
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| LegalText | 26 U.S.C. § 6032 | Returns of banks with respect to common trust funds | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 61 | INFORMATION AND RETURNS | 6032 | 26 U.S.C. § 6032 | 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/s6032 | data/legal/raw/us/code/title-26/usc26.xml | 29736b7b76fc140eee07ea6993ed6e6ca13792139010cfa7285cd3c393186531 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 400b39508ebfa5735baea16be5ca92f403f2ef5b03031554f481963b8759e0dc | 2026-07-04 | official |
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26 U.S.C. § 6032 - Returns of banks with respect to common trust funds
Text
Every bank (as defined in section 581) maintaining a common trust fund shall make a return for each taxable year, stating specifically, with respect to such fund, the items of gross income and the deductions allowed by subtitle A, and shall include in the return the names and addresses of the participants who would be entitled to share in the taxable income if distributed and the amount of the proportionate share of each participant. The return shall be executed in the same manner as a return made by a corporation pursuant to the requirements of sections 6012 and 6062.
(Aug. 16, 1954, ch. 736, 68A Stat. 741.)