There is a newer version of the US Code
2013 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES (§§ 4901 - 4907)
Section 4904 - Liability in case of different businesses of same ownership and location
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES Sec. 4904 - Liability in case of different businesses of same ownership and location |
| Contains | section 4904 |
| Date | 2013 |
| Laws in Effect as of Date | January 16, 2014 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 594. |
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Liability in case of different businesses of same ownership and location - 26 U.S.C. § 4904 (2013)
ยง4904. Liability in case of different businesses of same ownership and location
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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