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title 26
INTERNAL REVENUE CODE
subtitle D
Miscellaneous Excise Taxes
chapter 35
TAXES ON WAGERING
subchapter A
Tax on Wagers
Subchapter A. Tax on Wagers
§ 4401
- Imposition of tax
§ 4402
- Exemptions
§ 4403
- Record requirements
§ 4404
- Territorial extent
§ 4405
- Cross references