26 USC 4902: Liability of partners
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26 USC 4902: Liability of partners Text contains those laws in effect on January 4, 1995
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.

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

Cross References

Wagering, occupational tax, section as applicable to, see section 4413 of this title.

Section Referred to in Other Sections

This section is referred to in section 4413 of this title.