US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

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

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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