26 USC 4904: Liability in case of different businesses of same ownership and location
Text contains those laws in effect on June 29, 2024
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 40-GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
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§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.