View all text of Subjgrp 4 [§ 44.4901-1 - § 44.4906-1]

§ 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.