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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle D. Miscellaneous Excise Taxes |
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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 |