FEDERAL · 26 U.S.C. · Chapter Subchapter B—Occupational Tax
Certain provisions made applicable
26 U.S.C. § 4413
Title26 — Internal Revenue Code
ChapterSubchapter B—Occupational Tax
This text of 26 U.S.C. § 4413 (Certain provisions made applicable) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 4413.
Text
Sections 4901, 4902, 4904, 4905, and 4906 shall extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections 4901 to 4907, inclusive, shall so extend or apply.
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Related
§ 4901
26 U.S.C. § 4901
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 527.)
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Bluebook (online)
26 U.S.C. § 4413, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4413.