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► 26 U.S.C. § 701 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 701
Partners, not partnership, subject to tax
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-865354
► 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 A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter K - Partners and Partnerships PART I - DETERMINATION OF TAX LIABILITY Sec. 701 - Partners, not partnership, subject to tax From the U.S. Government Publishing Office, www.gpo.gov

§701. Partners, not partnership, subject to tax

A partnership as such shall not be subject to the income tax imposed by this chapter. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.

(Aug. 16, 1954, ch. 736, 68A Stat. 239.)

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 701 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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Chapter 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C.
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26 U.S.C. § 701
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● ACTIVE
Chapter
1 — NORMAL TAXES AND SURTAXES
Title
Internal Revenue Code
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Federal
Federation ID
OM-USC26-SEC-865354
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Internal Revenue Code — 26 U.S.C. § 701