U.S. Code > Title 26 > Subtitle D > Chapter 35 > Subchapter B – Occupational Tax
Current as of: 2024 | Check for updates
|
Other versions
| § 4411 | Imposition of tax |
| § 4412 | Registration |
| § 4413 | Certain provisions made applicable |
| § 4414 | Cross references |
Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 35 > Subchapter B - Occupational Tax
- Devise: To gift property by will.
- Donor: The person who makes a gift.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- State: means a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States. See 1 USC 7