Internal Revenue Code:Sec. 4413. Certain provisions made applicable
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter B - Occupational Tax
Statute
Sec. 4413. Certain provisions made applicable
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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 527.)
