U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 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.)
26 U.S.C. § 4413
§4413. Certain provisions made applicable
Edition 2024