§4902 — Liability of partners
Statute Text — 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.
Treasury Regulations
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Treas. Reg. §44.4902-1Partnership liability
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.
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