Internal Revenue Code · 26 U.S.C.
§ 4413. Certain provisions made applicable
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4413
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 82 words · about 1 min to read
- Cross-references
- cites 5; cited by 0 Code sections and 0 other regulations
- Regulations
- 1 issued under this section
Sections 4901, 4902, 4904, 4905, and 4906 shall extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections 4901 to 4907, inclusive, shall so extend or apply.
(Aug. 16, 1954, ch. 736, 68A Stat. 527.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4413
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 5 other sections
Where it sits in the Code
Nearby sections
- § 4411 Imposition of tax
- § 4412 Registration
- § 4413 Certain provisions made applicable
- § 4414 Cross references