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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle D. Miscellaneous Excise Taxes |
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Chapter 35. TAXES ON WAGERING |
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SubChapter A. Tax on Wagers |
| § 4401. Imposition of tax |
| § 4402. Exemptions |
| § 4403. Record requirements |
| § 4404. Territorial extent |
| § 4405. Cross references |