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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| LegalText | 26 U.S.C. § 9602 | Management of Trust Funds | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 98 | TRUST FUND CODE | 9602 | 26 U.S.C. § 9602 | 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/s9602 | data/legal/raw/us/code/title-26/usc26.xml | 529a19ae9c95d10bbbc2a99af1e2105ae1b03263a277bdd8e38c8b854beaf802 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 78aa93c0e7c64f3a79f45e743faaa7de8669693635f34ca99adb3292a18c4903 | 2026-07-04 | official |
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26 U.S.C. § 9602 - Management of Trust Funds
Text
(a) Report It shall be the duty of the Secretary of the Treasury to hold each Trust Fund established by subchapter A, and (after consultation with any other trustees of the Trust Fund) to report to the Congress each year on the financial condition and the results of the operations of each such Trust Fund during the preceding fiscal year and on its expected condition and operations during the next 5 fiscal years. Such report shall be printed as a House document of the session of the Congress to which the report is made.
(b) Investment (1) In general It shall be the duty of the Secretary of the Treasury to invest such portion of any Trust Fund established by subchapter A as is not, in his judgment, required to meet current withdrawals. Such investments may be made only in interest-bearing obligations of the United States. For such purpose, such obligations may be acquired—
(A) on original issue at the issue price, or
(B) by purchase of outstanding obligations at the market price.
(2) Sale of obligations Any obligation acquired by a Trust Fund established by subchapter A may be sold by the Secretary of the Treasury at the market price.
(3) Interest on certain proceeds The interest on, and the proceeds from the sale or redemption of, any obligations held in a Trust Fund established by subchapter A shall be credited to and form a part of the Trust Fund.
(Added Pub. L. 97–119, title I, § 103(a), Dec. 29, 1981, 95 Stat. 1638.)