Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
36 lines
1.4 KiB
Markdown
36 lines
1.4 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 4904"
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description: "Liability in case of different businesses of same ownership and location"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "40"
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chapter_name: "GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES"
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section: "4904"
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citation: "26 U.S.C. § 4904"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s4904"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "5e5a1e9e0beec46cbba2662e1293cd9d203e8bfffd8665799f0bfe18660c6956"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "845ea32d5b7003e6988ceb3f36abb6416a5bb1c42ffe81f19c0a878cf17fc3d6"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 4904 - Liability in case of different businesses of same ownership and location
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## Text
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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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(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
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