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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle D  » Chapter 40

Subtitle D. Miscellaneous Excise Taxes (§§ 4001-5000C)

CHAPTER 40. GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

Current through February 18, 2024 (Pub. L. 118-39)



The following list shows all sections of chapter 40 (GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES) of subtitle D (Miscellaneous Excise Taxes (§§ 4001-5000C)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.


SectionSection Title
I.R.C. 4901Payment of tax
I.R.C. 4902Liability of partners
I.R.C. 4903Liability in case of business in more than one location
I.R.C. 4904Liability in case of different businesses of same ownership and location
I.R.C. 4905Liability in case of death or change of location
I.R.C. 4906Application of State laws
I.R.C. 4907Federal agencies or instrumentalities
 

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