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► 26 U.S.C. § 4904 26 u.s.c. · general provisions relating to occupatio · title 26
26 U.S.C. § 4904
Liability in case of different businesses of same ownership and location
Title 26 USC
● ACTIVE
Ch. 40
Jurisdiction Federal — United States
Chapter GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-FA324F
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES Sec. 4904 - Liability in case of different businesses of same ownership and location From the U.S. Government Publishing Office, www.gpo.gov

§4904. Liability in case of different businesses of same ownership and location

Whenever more than one of the pursuits or occupations described in this subtitle are carried on in the same place by the same person at the same time, except as otherwise provided in this subtitle, the tax shall be paid for each according to the rates severally prescribed.

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 4904 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 4903 26 U.S.C. § 4905 →
Chapter 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
26 U.S.C. § 490126 U.S.C. § 490226 U.S.C. § 490326 U.S.C. § 490426 U.S.C. § 490526 U.S.C. § 490626 U.S.C. § 4907
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 4904
Status
● ACTIVE
Chapter
40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-FA324F
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Internal Revenue Code — 26 U.S.C. § 4904