Title 26

SECTION 44.4902-1

44.4902-1 Partnership liability.

§ 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 11-C.

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