26Title 26The US tax code, read & explained

26 U.S.C. § 4902

§ 4902. Liability of partners

26 words

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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