§4902. Liability of partners

As of today

View this section as of a date

Notable points in this section's history

26 U.S.C. § 4902

Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.

Notes, amendments, and revision history

(Aug. 16, 1954, ch. 736, 68A Stat. 593.)