26 C.F.R. § 44.4902-1 Partnership liability.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering
General Provisions Relating to Occupational Taxes
§ 44.4902-1 Partnership liability.
