{"data":{"id":"us/26-u.s.c.-6312","jurisdiction":"us","citation":"26 U.S.C. § 6312","heading":"[Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]","body":"","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 64—COLLECTION"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us","stale":false,"prev":"us/26-u.s.c.-6311","next":"us/26-u.s.c.-6313"},"notice":"GroundRules: Original legal text. Not legal advice."}