Title 26, Internal Revenue CodeRelease 119-102

§4405 Cross References

Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter A — Tax on Wagers › § 4405

Last updated Aug 21, 2026|Official source

Summary

Penalties and other administrative rules for this subchapter are found in sections 4421 through 4423 and in Subtitle F.

Full Legal Text

Title 26, §4405

Internal Revenue Code, Source: USLM XML via OLRC

For penalties and other administrative provisions applicable to this subchapter, see sections 4421 to 4423, inclusive; and subtitle F.

Reference

Citations & Metadata

Citation

26 U.S.C. § 4405

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102