26 CFR § 44.4902-1 - Partnership liability.

---
identifier: "/us/cfr/t26/s44.4902-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 44.4902-1 - Partnership liability."
title_number: 26
title_name: "Internal Revenue"
section_number: "44.4902-1"
section_name: "Partnership liability."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "44"
part_name: "TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted."
cfr_part: "44"
---


# 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.