{"data":{"id":"us/26-cfr-44.4902-1","jurisdiction":"us","citation":"26 CFR 44.4902-1","heading":"-1 Partnership liability.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"710de7514f522c8c067a6a39c5b37929308ce008814d23bb7326b22d44e6dff6","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-44.4901-1","next":"us/26-cfr-44.4905-1"},"notice":"GroundRules: Original legal text. Not legal advice."}