26 U.S.C. § 4904
Current through P.L. 118-64 (published on www.congress.gov on 05/24/2024), except for [P. L. 118-63]
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.
26 U.S.C. § 4904
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.