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)
 
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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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