# 26 U.S.C. § 4902: Liability of partners

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4902>. Cite pinpoints as 26 U.S.C. § 4902(a)(1).

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

## Regulations

- [Treas. Reg. § 44.4902-1](/26/reg/44.4902-1.md): Partnership liability. (interprets § 4902)

Derived from: 1939 § 3277

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 593