26 U.S.C. § 4904

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 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.

26 U.S.C. § 4904

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

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.