26 U.S.C., Title 26, Subtitle D, Chapter 35 | uscode.io

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U.S. Code Title 26
Subtitle D
Chapter 35

Chapter 35: TAXES ON WAGERING

Subchapter A: Tax on Wagers

Section 4401: Imposition of tax
Section 4402: Exemptions
Section 4403: Record requirements
Section 4404: Territorial extent
Section 4405: Cross references

Subchapter B: Occupational Tax

Section 4411: Imposition of tax
Section 4412: Registration
Section 4413: Certain provisions made applicable
Section 4414: Cross references

Subchapter C: Miscellaneous Provisions

Section 4421: Definitions
Section 4422: Applicability of Federal and State laws
Section 4423: Inspection of books
Section 4424: Disclosure of wagering tax information

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