Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter A — Tax on Wagers › § 4405
Penalties and other administrative rules for this subchapter are found in sections 4421 through 4423 and in Subtitle F.
Reference
Citation
26 U.S.C. § 4405
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102