Title 26 — Internal Revenue Code
Subtitle D — Miscellaneous Excise Taxes
Chapter 40. General Provisions Relating to Occupational Taxes
7 sections
- 4901Payment of tax
- 4902Liability of partners
- 4903Liability in case of business in more than one location
- 4904Liability in case of different businesses of same ownership and location
- 4905Liability in case of death or change of location
- 4906Application of State laws
- 4907Federal agencies or instrumentalities