76b8ec33a7
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>
1.3 KiB
1.3 KiB
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 |
|
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 partner’s 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.)