---
kind: "section"
citation: "26 U.S.C. § 4413"
title: "26"
title_heading: "Internal Revenue Code"
number: "4413"
heading: "Certain provisions made applicable"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4413"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 35 — Taxes on Wagering"
  - "Subchapter B — Occupational Tax"
---

# §4413. Certain provisions made applicable


Sections [4901](/usc/26/4901.md), [4902](/usc/26/4902.md), [4904](/usc/26/4904.md), [4905](/usc/26/4905.md), and [4906](/usc/26/4906.md) shall extend to and apply to the special tax imposed by this subchapter and to the [persons](/usc/26/4377.md?p=b-1-A) upon whom it is imposed, and for that purpose any activity which makes a [person](/usc/26/4377.md?p=b-1-A) liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections [4901](/usc/26/4901.md) to [4907](/usc/26/4907.md), inclusive, shall so extend or apply.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 527.)