codify

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codify

to arrange and label a system of laws.

References in periodicals archive ?
(80) The CAT, which codifies the customary prohibition against torture, also requires states to report on measures taken to comply with the Convention.
The second promise--implicit in the claim that a treaty rule codifies custom--is to interpret the customary rule in accordance with the treaty.
Its legislative history is not very illuminating, stating only that the provision codifies the rule that a foreign government is treated as a corporate resident of its country for purposes of a treaty obligation of the United States (so long as reciprocal treatment is granted the United States by the foreign government), and for purposes of the Code generally (without regard to any corresponding treatment by a foreign government); there is no explanation of what the term "corporate resident" means.
This provision evidently codifies the case of Phipps, 336 US 401 (1949), which held that a parent corporation could not offset its positive AE&P by the AE&P deficit of a subsidiary corporation that had been liquidated into the corporation under the nontaxable controlled subsidiary liquidation provision.