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26 U.S.C. 4902: Liability of partnersText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 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.

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