{"data":{"id":"us/26-u.s.c.-4902","jurisdiction":"us","citation":"26 U.S.C. § 4902","heading":"Liability of partners","body":"Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"ca947bead9a5017ed7554b517744f566a8e9efb69b4c4878c82128ebbe333c76","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4901","next":"us/26-u.s.c.-4903"},"notice":"GroundRules: Original legal text. Not legal advice."}