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26 U.S.C. § 4902

Liability of partners

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 4902, Liability of partners, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463513
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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.

Legislative history

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