Title 26 — Internal Revenue Code
Chapter 40 — General Provisions Relating to Occupational Taxes
§ 4902. Liability of partners
Statutory text
Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
(Aug. 16, 1954, ch. 736, 68A Stat. 593.) · 68A Stat. 593
Enacted · 26 U.S.C. § 4902
(Aug. 16, 1954, ch. 736, 68A Stat. 593.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 593.)
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
(Aug. 16, 1954, ch. 736, 68A Stat. 593.)