Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 44.4902-1: -1 Partnership liability.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering

Any number of persons doing business in copartnership shall be required to pay but one special tax. The district director may issue a special tax stamp to a copartnership in a firm or trade name, provided the names and addresses of all members of the partnership are disclosed on Form 11-C.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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