§4412. Registration — Inbound Citations

Citations to 26 U.S.C. § 4412 as a whole

• 26 U.S.C. § 4401(c)

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  (c) Each person who is engaged in the business of accepting wagers shall be liable for and shall pay the tax under this subchapter on all wagers placed with him. Each person who conducts any wagering pool or lottery shall be liable for and shall pay the tax under this subchapter on all wagers placed in such pool or lottery. Any person required to register under section 4412 who receives wagers for or on behalf of another person without having registered under section 4412 the name and place of residence of such other person shall be liable for and shall pay the tax under this subchapter on all such wagers received by him.
• 26 U.S.C. § 7272(b)

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  (b) For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.