Internal Revenue Code · 26 U.S.C.
§ 4904. Liability in case of different businesses of same ownership and location
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. § 4904
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 56 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Where it sits in the Code
Nearby sections
- § 4901 Payment of tax
- § 4902 Liability of partners
- § 4903 Liability in case of business in more than one location
- § 4904 Liability in case of different businesses of same ownership and location
- § 4905 Liability in case of death or change of location
- § 4906 Application of State laws
- § 4907 Federal agencies or instrumentalities