US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Notes
Notes
About
Privacy
MCP
…
/
United States Code
/
Title 26 — Internal Revenue Code
/
Subtitle D — Miscellaneous Excise Taxes
/
Chapter 35 — Taxes on Wagering
/
Subchapter A — Tax on Wagers
Subch. B
Occupational Tax
›
Subchapter A — Tax on Wagers
Search Subchapter A full text →
§4401
Imposition of tax
§4402
Exemptions
§4403
Record requirements
§4404
Territorial extent
§4405
Cross references
Subch. B
Occupational Tax
›
Anchor to this provision
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation