26 USC 4902 - Liability of partners

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U.S Code last checked for updates: Jan 19, 2025

All TitlesTitle 26Subtitle DChapter 40

§ 4901. Payment of tax...

§ 4903. Liability in case of bus...

§ 4901. Payment of tax...

§ 4903. Liability in case of bus...

U.S. Code

§ 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.)

cite as: 26 USC 4902

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