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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 65
ABATEMENTS, CREDITS, AND REFUNDS
subchapter B
Rules of Special Application
§ 6419
Excise tax on wagering
View all text of Subchapter B [§ 6411 - § 6433]
U.S. Code
Notes
§ 6419.
Excise tax on wagering
(a)
Credit or refund generally
(b)
Credit or refund on wagers laid-off by taxpayer
(
Aug. 16, 1954, ch. 736
,
68A Stat. 801
;
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
,
Oct. 4, 1976
,
90 Stat. 1834
.)
