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TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D - MISCELLANEOUS EXCISE TAXES
PART 44 - TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
subpart d - MISCELLANEOUS AND GENERAL PROVISIONS APPLICABLE TO TAXES ON WAGERING
44.4902 - 1 - Partnership liability.
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 11C.
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