1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle D - Miscellaneous Excise Taxes
  4. Chapter 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
  5. 26 USC § 4902
26 USC § 4902
Liability of partners
through Public Law 119-27, except Public Law 119-21
USC

Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.
Previous
§ 4901 Payment of tax
Next
§ 4903 Liability in case of business in more than one location

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