# 26 U.S.C. § 4904: Liability in case of different businesses of same ownership and location

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4904>. Cite pinpoints as 26 U.S.C. § 4904(a)(1).

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.

Derived from: 1939 § 3279

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 594