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republic-os/legal/us/code/title-26/chapter-40/section-4902.md
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now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 4902 Liability of partners us united_states_code code_section 26 INTERNAL REVENUE CODE 40 GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES 4902 26 U.S.C. § 4902 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s4902 data/legal/raw/us/code/title-26/usc26.xml def7cfa11b9a5d4ab2717969862a48316370281e221fa79d73863b609c32f47d a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 db9969de0aa889a3f8a06cea48efaba12722b621b3101d8737f04d86e7388a22 2026-07-04 official
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26 U.S.C. § 4902 - Liability of partners

Text

Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.

(Aug. 16, 1954, ch. 736, 68A Stat. 593.)