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US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 4902: Liability of partners

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

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

Collected 2026-09-10T05:58:25Z. Source file · JSON

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