§ 4902. — Liability of partners.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC4902]
TITLE 26--INTERNAL REVENUE CODE
Subtitle D--Miscellaneous Excise Taxes
CHAPTER 40--GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec. 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.)
Section Referred to in Other Sections
This section is referred to in section 4413 of this title.
