Liability in case of different businesses of same ownership and location
About This Law
/us/usc/t26/s4904
Title
26 — Internal Revenue Code
Chapter
STD/CH40
Release
119-84
Release Date
2026-04-17
Section Text
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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.
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
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