Internal Revenue Code · 26 U.S.C.
§ 4902. Liability of partners
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4902
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 29 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4902
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.