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U.S. Code Title 26
Subtitle D
Chapter 40
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Chapter 40: GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Section 4901: Payment of tax
Section 4902: Liability of partners
Section 4903: Liability in case of business in more than one location
Section 4904: Liability in case of different businesses of same ownership and location
Section 4905: Liability in case of death or change of location
Section 4906: Application of State laws
Section 4907: Federal agencies or instrumentalities