§4401. Imposition of tax — Inbound Citations
26 U.S.C. § 4401
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 4401 as a whole
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(a) There shall be imposed a special tax of $500 per year to be paid by each person who is liable for the tax imposed under section 4401 or who is engaged in receiving wagers for or on behalf of any person so liable.
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(1) any person whose liability for tax under section 4401 is determined only under paragraph (1) of section 4401(a), and
Citations to §4401(a)(1)
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(1) any person whose liability for tax under section 4401 is determined only under paragraph (1) of section 4401(a), and