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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle D
Chapter 40
§ 4901. Payment of tax
§ 4902. Liability of partners
§ 4903. Liability in case of business in more than one location
§ 4904. Liability in case of different businesses of same ownership and location
§ 4905. Liability in case of death or change of location
§ 4906. Application of State laws
§ 4907. Federal agencies or instrumentalities
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