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26 U.S.C. § 4902

U.S. CodeFederal
Liability of partners
About This Law
/us/usc/t26/s4902
Title
26 — Internal Revenue Code
Chapter
STD/CH40
Release
119-84
Release Date
2026-04-17

Section Text

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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.)

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