§ 4413. Certain provisions made applicable

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
(Aug. 16, 1954, ch. 736, 68A Stat. 527.) · 68A Stat. 527
Enacted · 26 U.S.C. § 4413
(Aug. 16, 1954, ch. 736, 68A Stat. 527.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 527.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Aug. 16, 1954, ch. 736, 68A Stat. 527.)