26 U.S.C. § 4413
Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
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.
26 U.S.C. § 4413
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.