Title 26 — Internal Revenue CodeRelease 119-73not60

§4902 Liability of Partners

Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 40— GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES › § 4902

Last updated Apr 5, 2026|Official source

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

Citation

26 U.S.C. § 4902

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60