CFR > Title 26 > Chapter I > Subchapter D > Part 44 > Subpart C – Occupational Tax
Current as of: 2024 | Check for updates
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Other versions
| § 44.4411-1 | Imposition of tax |
| § 44.4412-1 | Registration |
| § 44.4413-1 | Certain provisions made applicable |
Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 44 > Subpart C - Occupational Tax
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
- Dependent: A person dependent for support upon another.
- Oath: A promise to tell the truth.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Personal property: All property that is not real property.