United States Code

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Bulk downloads are planned

A later version will serve the corpus in bulk through the API: whole titles, whole release points, and the differences between them, refreshed from the Office of the Law Revision Counsel as each new release point is published.

Until then the official downloads are the place to get the source XML, and every page here links to the exact file its text came from.

Release-point downloads at the OLRC

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Type a citation and it goes straight to the provision — that is parsed here and never reaches the index. Type anything else and it becomes a keyword search over OpenSearch, which holds the text of every section.

Because it is OpenSearch, its query syntax works: every word you type has to appear, and "…", -, |, * and ~1 loosen or narrow that deliberately.

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Accounts are coming, but are not switched on yet

A later version will let you sign in and keep track of things: watch provisions and whole titles, get alerted when a release point changes text you care about, and keep a set of favourites to come back to.

Everything else works without an account and will keep working without one. The reading, the search, the version history, the redlines and the API are all open.

Title 26—
Subtitle D—

Release point

CHAPTER 40— GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

Release point 119-83 · current through 04/13/2026

Sections

§ 4901 Payment of tax
§ 4902 Liability of partners
§ 4903 Liability in case of business in more than one location
§ 4904 Liability in case of different businesses of same ownership and location
§ 4905 Liability in case of death or change of location
§ 4906 Application of State laws
§ 4907 Federal agencies or instrumentalities

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Source XML (OLRC)

A conceptual redesign of the Office of the Law Revision Counsel's site, built from the official USLM downloads. Not an official publication of the United States government. More about this site.