26 U.S.C. § 4413 — Certain provisions made applicable
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 74 words · no verdicts yet
This section addresses Certain provisions made applicable. It states the definitions, duties, powers, limits, procedures, or other rules set out in the section.
Sections 4901, 4902, 4904, 4905, and 4906 must extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter is treated as to be a business or occupation referred to in such sections. No other provision of sections 4901 to 4907, inclusive, must so extend or apply.
Sections 4901, 4902, 4904, 4905, and 4906 shall extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections 4901 to 4907, inclusive, shall so extend or apply.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 527.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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