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26 USC 4904

US - USC Title 26: Internal Revenue Code

26 USC 4904

§ 4904 - Liability in case of different businesses of same ownership and location

CHAPTER 40— GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

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.
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