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Internal Revenue Code · 26 U.S.C.

Chapter 40. GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. § 4901 Payment of tax
  2. § 4902 Liability of partners
  3. § 4903 Liability in case of business in more than one location
  4. § 4904 Liability in case of different businesses of same ownership and location
  5. § 4905 Liability in case of death or change of location
  6. § 4906 Application of State laws
  7. § 4907 Federal agencies or instrumentalities