FEDERAL · 26 U.S.C. · Chapter 40

Liability of partners

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
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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26 U.S.C. § 4902 (Liability of partners) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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History

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