Title 26, Internal Revenue CodeRelease 119-102

§4414 Cross References

Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter B — Occupational Tax › § 4414

Last updated Aug 21, 2026|Official source

Summary

Find penalties and other general administrative rules that apply to this subchapter in sections 4421 through 4423 and in Subtitle F.

Full Legal Text

Title 26, §4414

Internal Revenue Code, Source: USLM XML via OLRC

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

Reference

Citations & Metadata

Citation

26 U.S.C. § 4414

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102