Source: https://law.justia.com/codes/us/2012/title-26/subtitle-d/chapter-40/section-4905/
Timestamp: 2020-04-01 22:22:27
Document Index: 660521376

Matched Legal Cases: ['§ 4905', '§ 4001', '§ 4901', '§405', '§1102', '§1904', '§ 4905', '§4905', '§405', '§1102', '§1904', '§1904', '§1904', '§701']

GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES - 26 U.S.C. § 4905 (2012) Liability in case of death or change of location :: Title 26 - Internal Revenue Code :: 2012 US Code :: US Codes and Statutes :: US Law :: Justia
Justia US Law US Codes and Statutes US Code 2012 US Code Title 26 - Internal Revenue Code Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C) Chapter 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES (§§ 4901 - 4907) Section 4905 - Liability in case of death or change of location
Section 4905 - Liability in case of death or change of location
Sec. 4905 - Liability in case of death or change of location
Source Credit Aug. 16, 1954, ch. 736, 68A Stat. 594; Pub. L. 89-44, title IV, §405(c), June 21, 1965, 79 Stat. 149; Pub. L. 91-513, title III, §1102(b), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94-455, title XIX, §§1904(a)(20), (b)(8)(A), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1814, 1816, 1834.
Statutes at Large References 79 Stat. 149, 157
Public Law References Public Law 89-44, Public Law 91-513, Public Law 94-455
GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES - 26 U.S.C. § 4905 (2012)
§4905. Liability in case of death or change of location (a) Requirements
(Aug. 16, 1954, ch. 736, 68A Stat. 594; Pub. L. 89–44, title IV, §405(c), June 21, 1965, 79 Stat. 149; Pub. L. 91–513, title III, §1102(b), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §§1904(a)(20), (b)(8)(A), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1814, 1816, 1834.)
1976—Subsec. (a). Pub. L. 94–455, §§1904(a)(20), 1906(b)(13)(A), substituted “spouse or child” for “wife or child” and struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (b). Pub. L. 94–455, §1904(b)(8)(A), among other changes, struck out reference to section 4804(d) for registration in case of white phosphorous matches and references to subtitle F for other provisions relating to registration.
1970—Subsec. (b)(1). Pub. L. 91–513 struck out references to narcotics and marihuana and to sections 4722 and 4753.
1965—Subsec. (b)(1). Pub. L. 89–44 struck out “playing cards,” after “wagering,” and “4455,” after “4412,”.
Pub. L. 89–44, title VII, §701(c)(2), June 21, 1965, 79 Stat. 157, provided in part that: “The amendments made by section 402 [repealing sections 4451 to 4457 of this title] (relating to playing cards) and by subsection (c) of section 405 [amending this section] shall apply on and after the day after the date of the enactment of this Act [June 21, 1965].”