
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4902]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
      CHAPTER 40--GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
 
Sec. 4902. Liability of partners

    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.)

                  Section Referred to in Other Sections

    This section is referred to in section 4413 of this title.
