1. Regulations
  2. title 27
  3. chapter II
  4. part 479
  5. subpart D
  6. § 479.40

View all text of Subpart D [§ 479.31 - § 479.52]

§ 479.40 - Partnership liability.

Any number of persons doing business in partnership at any one location shall be required to pay but one special (occupational) tax.

AUTHORITY: 26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

SOURCE: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

CITE AS: 27 CFR 479.40