26 USC 4902: Liability of partners
Text contains those laws in effect on November 21, 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.