---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch35"
level: "chapter"
label: "Chapter 35"
heading: "Taxes on Wagering"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch35"
sections_count: 13
---

# Chapter 35 — Taxes on Wagering

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes

## Contents

- [Subchapter A — Tax on Wagers](/usc/26/stD-ch35-schA.md)
- [Subchapter B — Occupational Tax](/usc/26/stD-ch35-schB.md)
- [Subchapter C — Miscellaneous Provisions](/usc/26/stD-ch35-schC.md)