Partners, not partnership, subject to tax
United States Code
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How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Landmark AuthorityTop 1% most-cited · cited by 123 decisions
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Courts citing this statute
Most recently cited by10
- 2025J. E. J. VS S. A. B. Fla. Dist. Ct. App.
- 2025Corning Place Ohio, LLC v. CIR 6th Cir.
- 2023Bay Area RV Parks. L.L.C. and Charles E. Simmons v. WGB RV Parks L.L.C., Judston F. Welling and Johnathan D. Gibbs Tex. App.
- 2022Ivanhoe v. United States D. Conn.
- 2022Episcopal Church Home & Affiliates Life Care Community, Inc. v. Gates Circle Holdings, LLC N.Y. App. Div.
- 2022Cross Refined Coal, LLC v. Cmsnr. IRS D.C. Cir.
- 2022Raghunathan Sarma v. Commissioner of Internal Revenue 11th Cir.
- 2022Baxter v. United States 5th Cir.
- 2021Nicholas E. Cambio, Trustee, et al., v. Commerce Park Realty, LLC, et al.; Mathew J. McGowan, et al. v. Commerce Park Management, LLC R.I. Super. Ct.
- 2021Alan H. Ginsburg v. United States 11th Cir.
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Text
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. (Source: (Aug. 16, 1954, ch. 736, 68A Stat. 239.))