U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 35— TAXES ON WAGERING › Subchapter Subchapter A— Tax on Wagers

26 U.S.C. § 4405

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