Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle D
    Miscellaneous Excise Taxes
  4. chapter 40
    GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

Chapter 40. GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

  • § 4901 - Payment of tax
  • § 4902 - Liability of partners
  • § 4903 - Liability in case of business in more than one location
  • § 4904 - Liability in case of different businesses of same ownership and location
  • § 4905 - Liability in case of death or change of location
  • § 4906 - Application of State laws
  • § 4907 - Federal agencies or instrumentalities
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