Title 26 — Internal Revenue CodeRelease 119-73
§4904 Liability in case of different businesses of same ownership and location
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 40— - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES › § 4904
Full Legal Text
Title 26, §4904
Internal Revenue Code — Source: USLM XML via OLRC
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.
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Citation
26 U.S.C. § 4904
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73