Treasury Regulations · 26 CFR
§ 44.4902-1. Partnership liability.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4902
Cite as 26 CFR § 44.4902-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
- Issued under
- 26 U.S.C. § 4902
- Length
- 51 words · about 1 min to read
Any number of persons doing business in copartnership shall be required to pay but one special tax. The district director may issue a special tax stamp to a copartnership in a firm or trade name, provided the names and addresses of all members of the partnership are disclosed on Form 11-C.
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 44 Taxes on wagering; effective january 1, 1955
- Subpart D Miscellaneous and General Provisions Applicable to Taxes on Wagering
- General Provisions Relating to Occupational Taxes