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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter K— Partners and Partnerships · § 701

§ 701. Partners, not partnership, subject to tax

43 words·~1 min read·/usc/title-26/section-701

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A partnership as such shall not be subject to the income tax imposed by this chapter. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.
(Aug. 16, 1954, ch. 736, 68A Stat. 239.)
Connections6 cite this
2 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 239
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§ 701
Partners, not partnership, subject to tax
Fed. Reg.×2
Stat.×2
U.S.C.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 239
Cites 2Cited by 6 across 3 sources
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