---
type: "LegalText"
title: "26 U.S.C. § 4414"
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: "4414"
citation: "26 U.S.C. § 4414"
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/s4414"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "ac58795f89e5dfd686c28a958e3878351eab0751808e37031943e10acd319598"
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text_hash: "1bfe29418c0d01bb223c5762b3601793226f436841793d48344201adaa5e1bf9"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 4414 - Cross references

## Text

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

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