26 USC § 4902 - Liability of partners

---
identifier: "/us/usc/t26/s4902"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4902 - Liability of partners"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4902"
section_name: "Liability of partners"
chapter_number: 40
chapter_name: "GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 593.)"
---


# § 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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 593.)