2012 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES (§§ 4901 - 4907)
Section 4902 - Liability of partners

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec. 4902 - Liability of partners
Containssection 4902
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 593.

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GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES - 26 U.S.C. § 4902 (2012)
§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.)

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