FEDERAL · 26 U.S.C. · Chapter 35
Certain provisions made applicable
Current through Pub. L. 119-102
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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26 U.S.C. § 4413 (Certain provisions made applicable) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 4901
26 U.S.C. § 4901
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 527.)