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>
1.2 KiB
1.2 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 | ||
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| LegalText | 26 U.S.C. § 546 | Income not placed on annual basis | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 1 | NORMAL TAXES AND SURTAXES | 546 | 26 U.S.C. § 546 | 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/s546 | data/legal/raw/us/code/title-26/usc26.xml | 2fd85c713979248fc6adb79437bb6ada9afba28aa594d291ae3d95f9f612fbfd | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 4a02a0d9b8654fb4c9cf13480a948e265490317b627e4cd523742f9ca1adbf74 | 2026-07-04 | official |
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26 U.S.C. § 546 - Income not placed on annual basis
Text
Section 443(b) (relating to computation of tax on change of annual accounting period) shall not apply in the computation of the personal holding company tax imposed by section 541.
(Aug. 16, 1954, ch. 736, 68A Stat. 191.)