---
kind: "section"
citation: "26 U.S.C. § 4904"
title: "26"
title_heading: "Internal Revenue Code"
number: "4904"
heading: "Liability in case of different businesses of same ownership and location"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4904"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 40 — General Provisions Relating to Occupational Taxes"
---

# §4904. Liability in case of different businesses of same ownership and location


Whenever more than one of the pursuits or occupations described in this subtitle are carried on in the same place by the same [person](/usc/26/4377.md?p=b-1-A) at the same time, except as otherwise provided in this subtitle, the tax shall be paid for each according to the rates severally prescribed.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)