ARXO-2026-0005 · Editorial note added
26 U.S.C. §42(j)(5)(C)(i) refers to “subparagraph (B)(i)”, which has had no clauses since 1988
Section 42(j)(5)(C)(i) treats a husband and wife as one partner “for purposes of subparagraph (B)(i)”. Subparagraph (B) is a single sentence about partnerships with 35 or more partners and has had no clauses since P.L. 100-647 §4004(a) rewrote it.
Proposed correction
Refer to subparagraph (B).
- Jurisdiction
- United States — federal
- Act
- 26 U.S.C. (Internal Revenue Code)
- Place
- 26 U.S.C. §42(j)(5)(C)(i)
- Record
- Discrepancy
- Class
- Text of the act
- Where it arose
- The amending act
- Arxo's conclusion
- Confirmed
- Official text
- Editorial note added
- Last checked
- 2026-10-29
Evidence
Documented search. Quotations are verbatim from the official material; translations are ours and marked.
For purposes of subparagraph (B)(i), a husband and wife (and their estates) shall be treated as 1 partner.(B) Partnerships to which paragraph applies This paragraph shall apply to any partnership which has 35 or more partners unless the partnership elects not to have this paragraph apply.
How to check it without Arxo's tools
- Open Office of the Law Revision Counsel, United States Code, Title 26, release point 119-121 (XML) and find 26 U.S.C. §42(j)(5)(C)(i); 26 U.S.C. §42(j)(5)(B). Compare the text with the quotation above. A copy is kept in this register: 5d3633536e1d2899-xml_usc26-119-121.zip (SHA-256
5d3633536e1d289992d676cb9520b6816529e15e837d09af2e5c8d9100ca9d3a, copy of the official file). - The finding holds if the quoted passages read as shown and the comparison gives the result stated at the top of this page. If it does not, write to us with the record ID.
How this finding was made
AI agents read the official texts, turned the provisions concerned into executable rules and ran the comparison; they also drafted this record. A person at Arxo checked the finding and approved the report before it was sent (2026-10-22).
Responsible institutions
- Office of the Law Revision Counsel, U.S. House of Representatives — publisher of the United States Code
- Joint Committee on Taxation — technical corrections to tax legislation
- Senate Committee on Finance (majority and minority tax staff) — tax-writing committee
- House Committee on Ways and Means (majority and minority tax staff) — tax-writing committee
Reported to
| Date | Institution | Channel | Reference |
|---|---|---|---|
| 2026-10-22 | Office of the Law Revision Counsel, U.S. House of Representatives | ||
| 2026-10-22 | Joint Committee on Taxation | ||
| 2026-10-22 | Senate Committee on Finance (majority and minority tax staff) | ||
| 2026-10-22 | House Committee on Ways and Means (majority and minority tax staff) | ||
| 2026-10-22 | U.S. Department of the Treasury, Office of Tax Legislative Counsel | ||
| 2026-10-22 | Internal Revenue Service, National Public Liaison | ||
| 2026-10-22 | U.S. Government Accountability Office |
Responses
| Date | Institution | Response | Detail |
|---|---|---|---|
| 2026-10-22 | U.S. Government Accountability Office | Receipt confirmed | |
| 2026-10-23 | Office of the Law Revision Counsel, U.S. House of Representatives | Accepted | The Office of the Law Revision Counsel said it has added a footnote and a References in Text note for this reference; they will appear in the next release point of the Code. Until that release point is published, the text of the Code is unchanged. |
| 2026-10-29 | Office of the Law Revision Counsel, U.S. House of Representatives | Editorial note published | In release point 119-134 of the United States Code, the reference carries a footnote mark and a References in Text note: subparagraph (B) has contained no clauses since its 1988 amendment. The wording of the section is unchanged. Before: For purposes of subparagraph (B)(i), a husband and wife (and their estates) shall be treated as 1 partner. After: For purposes of subparagraph (B)(i),¹ a husband and wife (and their estates) shall be treated as 1 partner. References in Text note: “Subparagraph (B), referred to in subsec. (j)(5)(C)(i), meaning subsec. (j)(5)(B) of this section, was amended generally by Pub. L. 100-647, title IV, § 4004(a), Nov. 10, 1988, 102 Stat. 3644, and, as so amended, no longer contains clauses. For text of subsec. (j)(5)(B) prior to amendment, see 1988 Amendment note below.”Office of the Law Revision Counsel: United States Code, release point 119-134, 26 U.S.C. §42 |
Documents and reproduction
- Earlier publication, 2026-10-23: arxohq/arxo-pl119-21-amendments, memo 1 and Follow-up
- Reproduction: Public evidence repository: P.L. 119-21 amendments to Title 26
History
- 2026-10-22Receipt confirmed: U.S. Government Accountability Office
- 2026-10-22Reported to Office of the Law Revision Counsel, U.S. House of Representatives (e-mail)
- 2026-10-22Reported to Joint Committee on Taxation (e-mail)
- 2026-10-22Reported to Senate Committee on Finance (majority and minority tax staff) (e-mail)
- 2026-10-22Reported to House Committee on Ways and Means (majority and minority tax staff) (e-mail)
- 2026-10-22Reported to U.S. Department of the Treasury, Office of Tax Legislative Counsel (e-mail)
- 2026-10-22Reported to Internal Revenue Service, National Public Liaison (e-mail)
- 2026-10-22Reported to U.S. Government Accountability Office (e-mail)
- 2026-10-23Accepted: Office of the Law Revision Counsel, U.S. House of Representatives
- 2026-10-23Published: arxohq/arxo-pl119-21-amendments, memo 1 and Follow-up
- 2026-10-25Confirmed by Arxo
- 2026-10-25Entered in the register
- 2026-10-29Editorial note published: Office of the Law Revision Counsel, U.S. House of Representatives
Cite this record
Arxo Law, Arxo Findings Register, ARXO-2026-0005, https://arxo.io/findings/ARXO-2026-0005/ (status as of 2026-10-29). Data: ARXO-2026-0005.json.