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Code · CFR · Title 26 — Internal Revenue · Part 44 · § 44.4902-1

§ 44.4902-1. Partnership liability.

51 words·~1 min read·/us/cfr/t26/s§ 44.4902-1·

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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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