26-U.S.C.-4904

26-U.S.C.-4904

§4904 – Liability In Case of Different Businesses of Same Ownership and Location

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Title 26 > Subtitle D > Chapter 40 > Section 4904

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  • Reference: Section 4904
  • Legend: §4904 – Liability In Case of Different Businesses of Same Ownership and Location
  • USCode Year: 2013

Provision Content

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.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4671 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-4671, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

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