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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 40— GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES · § 4904

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

56 words·~1 min read·/usc/title-26/section-4904

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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.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 594
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§ 4904
Liability in case of different businesses of same ownership and location
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 594
Cites 2Cited by 0 across 0 sources
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