Title 26 — Internal Revenue CodeRelease 119-73not60

§4413 Certain Provisions Made Applicable

Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter B— Occupational Tax › § 4413

Last updated Apr 5, 2026|Official source

Summary

Apply sections 4901, 4902, 4904, 4905, and 4906 to the special tax and its payers, treat any activity making someone liable as a "business or occupation." No other parts of 4901–4907 apply.

Full Legal Text

Title 26, §4413

Internal Revenue Code — Source: USLM XML via OLRC

section 4901, 4902, 4904, 4905, and 4906 shall extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections 4901 to 4907, inclusive, shall so extend or apply.

Reference

Citations & Metadata

Citation

26 U.S.C. § 4413

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60