
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4904]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
      CHAPTER 40--GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
 
Sec. 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.

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

                  Section Referred to in Other Sections

    This section is referred to in section 4413 of this title.
