Task: songer_usc2

What follows is an opinion from a United States Court of Appeals.
The most frequently cited title of the U.S. Code in the headnotes to this case is 11. Your task is to identify the second most frequently cited title of the U.S. Code in the headnotes to this case. Answer "0" if fewer than two U.S. Code titles are cited. To choose the second title, the following rule was used: If two or more titles of USC or USCA are cited, choose the second most frequently cited title, even if there are other sections of the title already coded which are mentioned more frequently. If the title already coded is the only title cited in the headnotes, choose the section of that title which is cited the second greatest number of times.

PER CURIAM.
On May 26, 1954 Airline-Arista Printing Corp. filed a petition for arrangement under Chapter XI of the Bankruptcy Act, 11 U.S.C.A. § 701 et seq. The debtor was continued in possession and transacted business until September 17, 1954 when it was adjudicated bankrupt. While the debtor continued in possession, it withheld $291.41 for taxes withheld from wages of employees but did not segregate the sums so withheld, although ordered to do so by the referee in bankruptcy. The trustee’s final report shows assets of only $544.44. Of this amount the United States claims $291.41 under § 3661 of the 1939 Internal Revenue Code, 26 U.S.C.A. § 3661, now § 7501 of the Code of 1954, 26 U.S.C.A. § 7501. Under this court’s decision in City of New York v. Rassner, 127 F.2d 703, the Government is entitled to prevail. The trustee argued and the referee in bankruptcy agreed, that the 1952 amendment to § 64, sub. a(l) of the Bankruptcy Act, 11 U.S.C.A. § 104, sub. a(l), made the Rassner case inapplicable. Judge Bryan wrote a very lucid opinion, 156 F.Supp. 403, which overruled the referee. We agree. The order is affirmed on the opinion below.

Question: The most frequently cited title of the U.S. Code in the headnotes to this case is 11. What is the second most frequently cited title of this U.S. Code in the headnotes to this case? Answer with a number.
Answer:

Answer: 26