§ 4904. — Liability in case of different businesses of same ownership and location.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC4904]
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
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 Sections
This section is referred to in section 4413 of this title.
