---
kind: "section"
citation: "26 U.S.C. § 4414"
title: "26"
title_heading: "Internal Revenue Code"
number: "4414"
heading: "Cross references"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4414"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 35 — Taxes on Wagering"
  - "Subchapter B — Occupational Tax"
---

# §4414. Cross references


For penalties and other general and administrative provisions applicable to this subchapter, see sections [4421](/usc/26/4421.md) to [4423](/usc/26/4423.md), inclusive; and subtitle F.


## Source credit

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