Liability of partners

26 U.S.C. § 4902

in effect

Sign in to generate a plain English summary Ask Belisarius Agent

Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.

Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc26@119-95.zipFetched: 6/4/2026