§46.95. Liability of partners.
27 C.F.R. § 46.95
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.
Notes, amendments, and revision history
Source
Source: T.D. TTB-79, 74 FR 37420, July 28, 2009, unless otherwise noted.
Authority
Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.
Source
Source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.