Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
36 lines
1.4 KiB
Markdown
36 lines
1.4 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 4413"
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description: "Certain provisions made applicable"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "35"
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chapter_name: "TAXES ON WAGERING"
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section: "4413"
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citation: "26 U.S.C. § 4413"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s4413"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "f0e1d0d4bcbb25a54e356d38fb0aeb20369ac40ddec1e347888c95efc3e7ed02"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "6de1d8bd78cc7b7d7e5a281706f39a0be424d07e7d2421dd6e9d2dba309b4a32"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 4413 - Certain provisions made applicable
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## Text
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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.
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(Aug. 16, 1954, ch. 736, 68A Stat. 527.)
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