Chapter 35. Taxes On Wagering

Subchapter A. Tax On Wagers

• 26 U.S.C. § 4401 Imposition of Tax
• 26 U.S.C. § 4402 Exemptions
• 26 U.S.C. § 4403 Record Requirements
• 26 U.S.C. § 4404 Territorial Extent
• 26 U.S.C. § 4405 Cross References

Subchapter B. Occupational Tax

• 26 U.S.C. § 4411 Imposition of Tax
• 26 U.S.C. § 4412 Registration
• 26 U.S.C. § 4413 Certain Provisions Made Applicable
• 26 U.S.C. § 4414 Cross References

Subchapter C. Miscellaneous Provisions

• 26 U.S.C. § 4421 Definitions
• 26 U.S.C. § 4422 Applicability of Federal and State Laws
• 26 U.S.C. § 4423 Inspection of Books
• 26 U.S.C. § 4424 Disclosure of Wagering Tax Information