1. U.S. Code
  2. title 26
  3. subtitle D
  4. chapter 40
  5. § 4902

View all text of Chapter 40 [§ 4901 - § 4907]

§ 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.)

CITE AS: 26 USC 4902