§ 4904. Liability in case of different businesses of same ownership and location

Statutory text

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.

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. 594.) · 68A Stat. 594
Enacted · 26 U.S.C. § 4904
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)

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

Credits

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)