FEDERAL · 26 U.S.C. · Chapter 40
Liability of partners
26 U.S.C. § 4902
Title26 — Internal Revenue Code
Chapter40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
This text of 26 U.S.C. § 4902 (Liability of partners) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 4902.
Text
Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 593.)
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Bluebook (online)
26 U.S.C. § 4902, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4902.