Daily eCFR

§ 46.95 Liability of partners.

27 CFR 46.95

Citation27 CFR 46.95

CorpusDaily eCFR

Displayed edition2026-08-11

Last updated2026-08-11

Any number of persons carrying on one business in partnership at any one place during any tax year are required to pay only one special tax.

(26 U.S.C. 5733)