Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4902

Source: decipher.legal/usc/26/4902 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)