26 U.S.C. § 701 - Partners, not partnership, subject to tax
|Cite as:||26 U.S.C. § 701|
|Currency:||Current through P.L. 116-135 (03/26/2020)|
A partnership as such shall not be subject to the income tax imposed by this chapter. Persons carrying on business as partners shall be liable for income tax only in their separa...
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