Code of Federal Regulations · Section
§ 479.40 — Partnership Liability
27 C.F.R. § 479.40
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Any number of persons doing business in partnership at any one location shall be required to pay but one special (occupational) tax.
Authorizing Statute
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Making26 U.S.C. § 5822
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Transfers26 U.S.C. § 5812
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Authority of Department of the Treasury26 U.S.C. § 7801
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Rules and regulations26 U.S.C. § 7805