26 USC 4902: Liability of partners
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26 USC 4902: Liability of partners Text contains those laws in effect on November 22, 2024
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 40-GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
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§4902. Liability of partners

Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.

(Aug. 16, 1954, ch. 736, 68A Stat. 593 .)