[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.91]

[Page 1211]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 194_LIQUOR DEALERS--Table of Contents
 
                         Subpart G_Partnerships
 
Sec. 194.91  Liability of partners.


    Any number of persons carrying on one business in partnership at any 
one place during any fiscal year shall be required to pay but one 
special tax for such business.

(72 Stat. 1347; 26 U.S.C. 5143)