FEDERAL · 26 U.S.C. · Chapter Subchapter K—Partners and Partnerships
Partners, not partnership, subject to tax
26 U.S.C. § 701
This text of 26 U.S.C. § 701 (Partners, not partnership, subject to tax) 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. § 701.
Text
A partnership as such shall not be subject to the income tax imposed by this chapter. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 239.)
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26 U.S.C. § 701, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/701.