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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
type title description jurisdiction corpus kind title_number title_name chapter_number chapter_name section citation status release_point release_date source source_url source_identifier source_file source_hash raw_snapshot_hash text_hash retrieved_at confidence tags
LegalText 26 U.S.C. § 6063 Signing of partnership returns us united_states_code code_section 26 INTERNAL REVENUE CODE 61 INFORMATION AND RETURNS 6063 26 U.S.C. § 6063 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s6063 data/legal/raw/us/code/title-26/usc26.xml 4ec61dd28080568159ce0c4b14499fbf012248e5eef56cec2f3a3a307a44c2c9 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 f01c3d4c39ef9a9022ad33723b80899c5dbb3d90ebe042e9e74ce5e149ad1148 2026-07-04 official
legal
us-code

26 U.S.C. § 6063 - Signing of partnership returns

Text

The return of a partnership made under section 6031 shall be signed by any one of the partners. The fact that a partners name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.

(Aug. 16, 1954, ch. 736, 68A Stat. 748.)