CHAPTER 40— GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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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