26 U.S. Code § 4412 - Registration
Each person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district—
(2) if he is liable for tax under subchapter A, each place of business where the activity which makes him so liable is carried on, and the name and place of residence of each person who is engaged in receiving wagers for him or on his behalf; and
(b) Firm or company
Where subsection (a) requires the name and place of residence of a firm or company to be registered, the names and places of residence of the several persons constituting the firm or company shall be registered.
Source(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94–455, title XIX, § 1906(b)(13)(I),Oct. 4, 1976, 90 Stat. 1835.)
For information regarding constitutionality of section 4412 of act Aug. 16, 1954, see Congressional Research Service, The Constitution of the United States of America: Analysis and Interpretation, Appendix 1, Acts of Congress Held Unconstitutional in Whole or in Part by the Supreme Court of the United States.
1976—Subsec. (c). Pub. L. 94–455substituted “the Secretary may” for “he or his delegate may”.
Persons Paying Tax and Registering Before December 1, 1974
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