Code of Federal Regulations · Section
§ 46.95 — Liability Of Partners
27 C.F.R. § 46.95
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Any number of persons carrying on one business in partnership at any one place during any tax year are required to pay only one special tax.
Authorizing Statute
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Provisions relating to liability for occupational taxes26 U.S.C. § 5733
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Method of collecting tax26 U.S.C. § 5061
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Authority and functions of Director44 U.S.C. § 3504