Statutory Text

26 U.S.C. § 4413 — Certain provisions made applicable

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 35 - TAXES ON WAGERING Subchapter B - Occupational Tax Sec. 4413 - Certain provisions made applicable From the U.S. Government Publishing Office, www.gpo.gov

§4413. Certain provisions made applicable

Sections 4901, 4902, 4904, 4905, and 4906 shall extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections 4901 to 4907, inclusive, shall so extend or apply.

(Aug. 16, 1954, ch. 736, 68A Stat. 527.)

Source: uscode.house.gov — public domain Official Source ↗

Root-LD Entity Data

◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org

Federation ID

BS-USC26-SEC-44411F

Entity Class

STATUTE / FEDERAL-CODE-SECTION

Domain Signature

boisestandard.org

Citation

26 U.S.C. § 4413

Jurisdiction

Federal — United States

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

3924047a18d74a87...

Semantic Edges

Pending — corpus passes queued

The statutory text of 26 U.S.C. § 4413 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).

Navigate Corpus — Title 26

← 26 U.S.C. § 4412 26 U.S.C. § 4414 →

Ch. 35 — TAXES ON WAGERING

26 U.S.C. § 4401 26 U.S.C. § 4402 26 U.S.C. § 4403 26 U.S.C. § 4404 26 U.S.C. § 4405 26 U.S.C. § 4411 26 U.S.C. § 4412 26 U.S.C. § 4413 26 U.S.C. § 4414 26 U.S.C. § 4421 26 U.S.C. § 4422 26 U.S.C. § 4423 26 U.S.C. § 4424

26 U.S.C. — public domain ← All Legislation

Title 26 U.S.C.