---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch35/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Occupational Tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch35-schB"
sections_count: 4
---

# Subchapter B — Occupational Tax

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

## Sections

- [§4411. Imposition of tax](/usc/26/4411.md)
- [§4412. Registration](/usc/26/4412.md)
- [§4413. Certain provisions made applicable](/usc/26/4413.md)
- [§4414. Cross references](/usc/26/4414.md)