26 U.S.C. Chapter 35 — TAXES ON WAGERING

• § 4401— Imposition of tax
• § 4402— Exemptions
• § 4403— Record requirements
• § 4404— Territorial extent
• § 4405— Cross references
• § 4411— Imposition of tax
• § 4412— Registration
• § 4413— Certain provisions made applicable
• § 4414— Cross references
• § 4421— Definitions
• § 4422— Applicability of Federal and State laws
• § 4423— Inspection of books
• § 4424— Disclosure of wagering tax information