Statutory Text
26 U.S.C. § 4902 — Liability of partners
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES Sec. 4902 - Liability of partners From the U.S. Government Publishing Office, www.gpo.gov
§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.)
Source: uscode.house.gov — public domain
Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-1EEDFC
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 4902
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
b53779bb7ce4836b...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 4902 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
Ch. 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
26 U.S.C. § 490126 U.S.C. § 490226 U.S.C. § 490326 U.S.C. § 490426 U.S.C. § 490526 U.S.C. § 490626 U.S.C. § 4907
26 U.S.C. — public domain
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