---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch35/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Tax on Wagers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch35-schA"
sections_count: 5
---

# Subchapter A — Tax on Wagers

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 35 — Taxes on Wagering

## Sections

- [§4401. Imposition of tax](/usc/26/4401.md)
- [§4402. Exemptions](/usc/26/4402.md)
- [§4403. Record requirements](/usc/26/4403.md)
- [§4404. Territorial extent](/usc/26/4404.md)
- [§4405. Cross references](/usc/26/4405.md)