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Title 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
Chapter 35 - TAXES ON WAGERING
26 USC Subchapter A
26 USC Subchapter A
Tax on Wagers
October 30, 2020
§
4401
Imposition of tax
§
4402
Exemptions
§
4403
Record requirements
§
4404
Territorial extent
§
4405
Cross references
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