FEDERAL · 26 U.S.C. · Chapter 40
Liability in case of different businesses of same ownership and location
26 U.S.C. § 4904
Title26 — Internal Revenue Code
Chapter40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
This text of 26 U.S.C. § 4904 (Liability in case of different businesses of same ownership and location) 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. § 4904.
Text
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.
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History
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
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26 U.S.C. § 4904, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4904.