[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR44.4902-1]

[Page 40]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 44_TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955--Table of Contents
 
 Subpart D_Miscellaneous and General Provisions Applicable to Taxes on 
                                Wagering
 
Sec. 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.