---
kind: "section"
citation: "26 C.F.R. § 44.4902-1"
title: "26"
number: "44.4902-1"
heading: "Partnership liability."
url: "https://uscodex.org/cfr/26/44.4902-1"
---

# §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.


## Notes

### Authority

Authority: 26 U.S.C. 7805. Section 44.6060-1 also issued under 26 U.S.C. 6060(a); Section 44.6109-1 also issued under 26 U.S.C. 6109(a). Section 44.6109-2 also issued under 26 U.S.C. 6109(a); Section 44.6695-2 also issued under 26 U.S.C. 6695(g).

### Source

Source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.