26 USC Ch. 40: Front Matter
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26 USC Ch. 40: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 40-GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

CHAPTER 40-GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

Sec.
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.