26 C.F.R. § 44.4902-1

Current through March 31, 2024

Section 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.