Fabio
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>
44 lines
2.3 KiB
Markdown
44 lines
2.3 KiB
Markdown
---
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type: "LegalText"
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title: "45 U.S.C. § 366a"
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description: "Effect of Internal Revenue Code"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 45
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title_name: "RAILROADS"
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chapter_number: "11"
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chapter_name: "RAILROAD UNEMPLOYMENT INSURANCE"
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section: "366a"
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citation: "45 U.S.C. § 366a"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc45@119-100.zip"
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source_identifier: "/us/usc/t45/s366a"
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source_file: "data/legal/raw/us/code/title-45/usc45.xml"
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source_hash: "85097e48342c782b45f3b75aae09bd45eb96eb774abfe0843cc51e9b34c67d8f"
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raw_snapshot_hash: "6ff04cb352e22f8a18f24c94e9adb8036909cf2a75f41489d768a5934fb9667c"
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text_hash: "566372ffe5e9df0b93fe97a10972dc8b3571618101ecbced8a3ad710e2efe9eb"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 45 U.S.C. § 366a - Effect of Internal Revenue Code
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## Text
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The provisions of the Railroad Unemployment Insurance Act, as herein amended, shall be in full force and effect notwithstanding the enactment of the Internal Revenue Code.
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(June 20, 1939, ch. 227, § 22, 53 Stat. 848.)
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## Notes
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Editorial Notes
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References in TextThe Railroad Unemployment Insurance Act, referred to in text, is act June 25, 1938, ch. 680, 52 Stat. 1094, which is classified principally to this chapter. For complete classification of this Act to the Code, see section 367 of this title and Tables. The Internal Revenue Code, referred to in text, probably means the Internal Revenue Code of 1939, which was generally repealed by section 7851 of the Internal Revenue Code of 1954, Title 26. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Revenue Code. See also section 7852(b) of Title 26 for provision that references in any other law to a provision of the 1939 Code, unless expressly incompatible with the intent thereof, shall be deemed a reference to the corresponding provision of the 1986 Code.
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Codification Section was not enacted as a part of the Railroad Unemployment Insurance Act which comprises this chapter.
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