---
type: "LegalText"
title: "26 U.S.C. § 4405"
description: "Cross references"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "35"
chapter_name: "TAXES ON WAGERING"
section: "4405"
citation: "26 U.S.C. § 4405"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s4405"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "9356bf6ee56f4979aa8d3a6b62d20a1fc2d6215ec71d2d08ec7bf3f83b3a4e4e"
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text_hash: "4bbbdcd28f0b0c0e120ff34af052e59034a77dd32432e6f2e27313495e3e093f"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 4405 - Cross references

## Text

For penalties and other administrative provisions applicable to this subchapter, see sections 4421 to 4423, inclusive; and subtitle F.

(Aug. 16, 1954, ch. 736, 68A Stat. 526.)