Title 26 — Internal Revenue CodeRelease 119-73
§4413 Certain Provisions Made Applicable
Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter B— Occupational Tax › § 4413
Summary
Several general rules about special occupational taxes — sections 4901, 4902, 4904, 4905, and 4906 — also apply to the special tax on wagering and the people who owe it. Any activity that triggers this special tax counts as a business or occupation under those rules, and no other parts of sections 4901 to 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 6, 2026
Release point: 119-73