Files
republic-os/legal/us/code/title-26/chapter-75/section-7326.md
T
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,
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>
2026-07-06 10:51:44 -04:00

2.0 KiB
Raw Blame History

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
LegalText 26 U.S.C. § 7326 Repealed. Pub. L. 115141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205] us united_states_code code_section 26 INTERNAL REVENUE CODE 75 CRIMES, OTHER OFFENSES, AND FORFEITURES 7326 26 U.S.C. § 7326 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/s7326 data/legal/raw/us/code/title-26/usc26.xml dfa74ea4bdf451d6bfc0cd19b18c1c7c36e235d5081203c0e631f3ea5b23be8c a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 25fea21c62c67f0d2cacb284b2e905ddef7093c3a82110736c2cfbd88e3f6d7b 2026-07-04 official
legal
us-code

26 U.S.C. § 7326 - Repealed. Pub. L. 115141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]

Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 871; Pub. L. 85859, title II, § 204(13), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 8944, title VI, § 601(j), June 21, 1965, 79 Stat. 155; Pub. L. 91513, title III, § 1102(f), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94455, title XIX, §§ 1906(a)(43), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1830, 1834, related to disposal of certain forfeited property.

Statutory Notes and Related Subsidiaries

Savings ProvisionFor provisions that nothing in repeal by Pub. L. 115141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115141, set out as a note under section 23 of this title.