Source: https://www.law.cornell.edu/uscode/text/26/5731
Timestamp: 2020-06-06 05:48:18
Document Index: 567497283

Matched Legal Cases: ['§ 5731', '§\u202f5731', '§\u202f10512', '§\u202f11125', '§\u202f202', '§\u202f502', '§\u202f701']

26 U.S. Code § 5731 - Imposition and rate of tax | U.S. Code | US Law | LII / Legal Information Institute
Subchapter D. Occupational Tax
Section 5731. Imposition and rate of tax
26 U.S. Code § 5731. Imposition and rate of tax
(a) General ruleEvery person engaged in business as—
(Added Pub. L. 100–203, title X, § 10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449; amended Pub. L. 109–59, title XI, § 11125(b)(20)(E), Aug. 10, 2005, 119 Stat. 1957.)
A prior section 5731, acts Aug. 16, 1954, ch. 736, 68A Stat. 714; Sept. 2, 1958, Pub. L. 85–859, title II, § 202, 72 Stat. 1423, restricted shipment and delivery of tobacco materials to shipment and delivery pursuant to regulations, prior to repeal by Pub. L. 89–44, title V, § 502(b)(7), title VII, § 701(d), June 21, 1965, 79 Stat. 151, 157, applicable on and after Jan. 1, 1966.
2005—Subsecs. (c), (d). Pub. L. 109–59 redesignated subsec. (d) as (c) and struck out former subsec. (c). Text read as follows: “Rules similar to the rules of subpart G of part II of subchapter A of chapter 51 shall apply for purposes of this section.”