0
26 U.S.C. § 4902 — Liability of partners
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 21 words · no verdicts yet
in plain englishAI-generated · not legal advice
Partners conducting business together at one location owe only one special tax. This applies regardless of how many partners there are.
Any number of people doing business as partners at one place must pay only one special tax.
the actual law source: uscode.house.gov ↗public domain
Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 593.)
history & why it existsrecord from the source credit
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
all 0 arguments · sorted by: best
no arguments yet — make the first case