26 U.S.C. § 701
Sections in this chapter
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- § 701
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- § 1398
- § 1399
- § 1400C
- § 1400J
§ 701. Partners, not partnership, subject to tax
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 separate or individual capacities.
Change History
No amendments tracked yet for this section.
Change history will appear here automatically when the pipeline detects modifications between US Code release points.