26 U.S.C. § 4904 — Liability in case of different businesses of same ownership and location

FEDERAL · 26 U.S.C. · Chapter 40

Liability in case of different businesses of same ownership and location

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

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.)