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26 U.S.C. § 4902
26 u.s.c. · general provisions relating to occupatio · title 26
26 U.S.C. § 4902
Liability of partners
Title 26 USC
● ACTIVE
Ch. 40
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STATUTORY TEXT
primary source · verbatim · uscode.house.gov
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES Sec. 4902 - Liability of partners From the U.S. Government Publishing Office, www.gpo.gov
§4902. Liability of partners
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.)
Source: uscode.house.gov — public domain
Official Source ↗
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Federation ID
OM-USC26-SEC-1EEDFC
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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oakmorel.com
Spec Version
Root-LD v1.0
Source
PRIMARY-SOURCE
Content Hash
b53779bb7ce4836b...
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✓ TRUE
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The statutory text of 26 U.S.C. § 4902 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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title 26 · internal revenue code
Chapter 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
26 U.S.C. — public domain
← All Legislation
26 U.S.C.
Citation
26 U.S.C. § 4902
Status
● ACTIVE
Chapter
40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-1EEDFC
Root-LD Spec
v1.0
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