Title 26 — Internal Revenue CodeRelease 119-73
§4902 Liability of partners
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 40— - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES › § 4902
Full Legal Text
Title 26, §4902
Internal Revenue Code — Source: USLM XML via OLRC
Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4902
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73