# Treas. Reg. § 44.4902-1: Partnership liability.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-44.4902-1>. Interprets 26 U.S.C. § 4902.

Any number of persons doing business in copartnership shall be required to pay but one special tax. The district director may issue a special tax stamp to a copartnership in a firm or trade name, provided the names and addresses of all members of the partnership are disclosed on Form 11-C.