Title 26, Internal Revenue CodeRelease 119-102
§4902 Liability of Partners
Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES › § 4902
Summary
Requires any number of people running a partnership business at the same location to pay only one special tax.
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
Aug 21, 2026
Release point: 119-102