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republic-os/legal/us/code/title-26/chapter-98/section-9601.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,
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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---
type: "LegalText"
title: "26 U.S.C. § 9601"
description: "Transfer of amounts"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "98"
chapter_name: "TRUST FUND CODE"
section: "9601"
citation: "26 U.S.C. § 9601"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s9601"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "f156703f11f67d8520d846a7d400a35c201ead5769cfa9aa630be6f4c8a828d2"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "fdef655d0f47f7306776df68fd8894541334dd8ff5f91ae53cfcbfabdddc2da2"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 9601 - Transfer of amounts
## Text
The amounts appropriated by any section of subchapter A to any Trust Fund established by such subchapter shall be transferred at least monthly from the general fund of the Treasury to such Trust Fund on the basis of estimates made by the Secretary of the Treasury of the amounts referred to in such section. Proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred.
(Added Pub. L. 97119, title I, § 103(a), Dec. 29, 1981, 95 Stat. 1638.)