C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES › PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 › Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering

26 C.F.R. § 44.4902-1

Partnership liability

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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.