U.S. Code
Federal statutes — Title 26 (Internal Revenue Code) and the rest of the United States Code.
55,144
Held
46,653
With verbatim text
85% of held authorities have verbatim text — 8,491 still in the text backfill
Coverage & Verification
Here is exactly what the Codex holds, how fresh it is, and how every confirmed citation is verified. For a product whose whole promise is “never fabricate,” honesty about the boundary of the record is the point — so we publish it.
7,253,083
Authorities held
7,058,088
With verbatim text
1659–2026
Authority date range
“Held” is the number of authorities the corpus tracks in a category. “With verbatim text” is how many of those have the exact stored text needed to produce a quotable, provenance-locked passage. Where the two differ, the difference is real: indexing can run ahead of the verbatim-text backfill. We show the gap rather than hide it.
What the corpus holds
By authority
Code of Federal Regulations
Federal regulations, including the Treasury regulations under 26 C.F.R.
12,164
Held
12,159
With verbatim text
100% of held authorities have verbatim text — 5 still in the text backfill
IRS rulings & guidance
Revenue rulings, revenue procedures, notices, announcements, Treasury decisions, and written determinations (PLR/TAM) — broken out by sub-type below.
11,601
Held
11,393
With verbatim text
98% of held authorities have verbatim text — 208 still in the text backfill
By sub-type
- Revenue Rulings384 held · 384 with text
- Revenue Procedures672 held · 672 with text
- Notices1,067 held · 1,067 with text
- Treasury Decisions395 held · 395 with text
- Announcements420 held · 420 with text
- Private Letter Rulings8,618 held · 8,411 with text
- Technical Advice Memoranda45 held · 44 with text
U.S. Tax Court
1942–2026Tax Court opinions and memorandum decisions. Verbatim-text backfill is in progress, so many are held by citation while the full quotable text is still being added.
20,802
Held
9,093
With verbatim text
44% of held authorities have verbatim text — 11,709 still in the text backfill
U.S. Supreme Court
1754–2026Decisions of the Supreme Court of the United States.
148,919
Held
130,195
With verbatim text
87% of held authorities have verbatim text — 18,724 still in the text backfill
U.S. Courts of Appeals
1802–2026Decisions of the federal circuit courts of appeals.
1,114,757
Held
1,114,206
With verbatim text
100% of held authorities have verbatim text — 551 still in the text backfill
State high courts
1659–2026Decisions of state courts of last resort (AL, OH, CA, NY, TX, FL, IL, and more).
2,239,866
Held
2,236,847
With verbatim text
100% of held authorities have verbatim text — 3,019 still in the text backfill
State statutes & UCC
2017–2018State statutory codes (Alabama, Ohio, and more) and the Uniform Commercial Code.
1,051,016
Held
1,020,287
With verbatim text
97% of held authorities have verbatim text — 30,729 still in the text backfill
Constitutions
The federal Constitution and state constitutions.
836
Held
836
With verbatim text
100% of held authorities have verbatim text — fully text-filled
Legal dictionaries
Black's Law Dictionary and Bouvier's Law Dictionary — definitional authority.
313,796
Held
302,252
With verbatim text
96% of held authorities have verbatim text — 11,544 still in the text backfill
Treatises & commentaries
Classic treatises and commentaries (e.g. Blackstone).
19,980
Held
19,980
With verbatim text
100% of held authorities have verbatim text — fully text-filled
The 42 Ideals of Ma'at
The canon the Codex takes its measure from.
84
Held
84
With verbatim text
100% of held authorities have verbatim text — fully text-filled
Reference library
1968–2026Additional reference material the engine holds.
2,264,118
Held
2,154,103
With verbatim text
95% of held authorities have verbatim text — 110,015 still in the text backfill
The promise
How verification works
Every confirmed citation is grounded in primary authority the corpus actually holds, quoted verbatim from the stored source. When the corpus does not hold an authority, the Codex says so plainly — it never invents a case, a statute, or a quote.
- A quote must appear verbatim in the stored source text — the comparison is exact (a dropped “not” or a changed subsection number fails).
- Every confirmed quote carries its provenance: a sha256 of the exact text and the character span within the source, so anyone can re-verify it.
- A citation can only be confirmed if it was actually retrieved for the query — a real cite pulled from outside the evidence is rejected (no “citation laundering”).
- An authority that is no-longer-good-law (superseded, repealed, overruled) is flagged by the currency gate before it can be relied on.
- If it cannot be verified, the Codex abstains honestly rather than fabricating an answer.
Every confirmed quote carries its provenance — sha256, char_span, citation_key, source — so it can be independently re-checked. You can see this inline on any confirmed citation in Verify a claim or Check a brief — open “How do we know this?” on a confirmed result.
Honest about gaps
What we're still expanding
Coverage is never finished, and we would rather show you the edge of it than pretend it isn't there. In progress right now:
- U.S. Tax Court verbatim-text backfill (opinions + memoranda) is in progress.
- Additional state codes and state high-court reporters are being added as demand justifies.
- IRS written determinations (PLR/TAM) coverage continues to grow.
Computed live from the corpus · snapshot 2026-10-24 09:32:53 UTC