There is a newer version of the US Code
2002 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec. 4904 - Liability in case of different businesses of same ownership and location
View MetadataMetadata
Publication Title | United States Code, 2000 Edition, Supplement 2, 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 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 | 2002 |
Laws in Effect as of Date | January 6, 2003 |
Positive Law | No |
Disposition | standard |
Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 594. |
§4904. 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.)
Section Referred to in Other SectionsThis section is referred to in section 4413 of this title.
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.