Statutory Text

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

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§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.)

Source: uscode.house.gov — public domain Official Source ↗

Root-LD Entity Data

◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org

Federation ID

BS-USC26-SEC-FA324F

Entity Class

STATUTE / FEDERAL-CODE-SECTION

Domain Signature

boisestandard.org

Citation

26 U.S.C. § 4904

Jurisdiction

Federal — United States

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

03533b7aa11612ed...

Semantic Edges

Pending — corpus passes queued

The statutory text of 26 U.S.C. § 4904 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).

Navigate Corpus — Title 26

← 26 U.S.C. § 4903 26 U.S.C. § 4905 →

Ch. 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

26 U.S.C. § 4901 26 U.S.C. § 4902 26 U.S.C. § 4903 26 U.S.C. § 4904 26 U.S.C. § 4905 26 U.S.C. § 4906 26 U.S.C. § 4907

26 U.S.C. — public domain ← All Legislation

Title 26 U.S.C.