Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 35— - TAXES ON WAGERING › Subchapter Subchapter A— - Tax on Wagers › § 4405
Reference
Citation
26 U.S.C. § 4405
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73