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1994 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec. 4902 - Liability of partners

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Publication TitleUnited States Code, 1994 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec. 4902 - Liability of partners
Containssection 4902
Date1994
Laws in Effect as of DateJanuary 4, 1995
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 593.

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§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.)

Cross References

Wagering, occupational tax, section as applicable to, see section 4413 of this title.

Section Referred to in Other Sections

This section is referred to in section 4413 of this title.

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