U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 35—Taxes on WageringTitle 26SubchapterSubchapter A—Tax on WagersContents§ 4401. Imposition of tax§ 4402. Exemptions§ 4403. Record requirements§ 4404. Territorial extent§ 4405. Cross references