
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4413]

 
                     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

    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.)
