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

# Subchapter C — Miscellaneous Provisions

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

## Sections

- [§4421. Definitions](/usc/26/4421.md)
- [§4422. Applicability of Federal and State laws](/usc/26/4422.md)
- [§4423. Inspection of books](/usc/26/4423.md)
- [§4424. Disclosure of wagering tax information](/usc/26/4424.md)