---
kind: "section"
citation: "26 U.S.C. § 4902"
title: "26"
title_heading: "Internal Revenue Code"
number: "4902"
heading: "Liability of partners"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4902"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 40 — General Provisions Relating to Occupational Taxes"
---

# §4902. Liability of partners


Any number of [persons](/usc/26/4377.md?p=b-1-A) doing business in copartnership at any one place shall be required to pay but one special tax.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 593.)