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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec.
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.
Chapter Referred to in Other Sections
This chapter is referred to in section 4463 of this title.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Chapter 40— General Provisions Relating to Occupational Taxes," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed April 26, 2024, http://www.originalsources.com/Document.aspx?DocID=PB1Q5DHD8HHZEL7.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "Chapter 40— General Provisions Relating to Occupational Taxes." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 26 Apr. 2024. http://www.originalsources.com/Document.aspx?DocID=PB1Q5DHD8HHZEL7.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Chapter 40— General Provisions Relating to Occupational Taxes' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 26 April 2024, from http://www.originalsources.com/Document.aspx?DocID=PB1Q5DHD8HHZEL7.
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