{"data":{"id":"us/26-u.s.c.-4414","jurisdiction":"us","citation":"26 U.S.C. § 4414","heading":"Cross references","body":"For penalties and other general and administrative provisions applicable to this subchapter, see sections 4421 to 4423, inclusive; and subtitle F.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 35—TAXES ON WAGERING"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"b109fc720d99f44792401860f08f176fbd86866ec6e3de5300776c16094ace4d","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4413","next":"us/26-u.s.c.-4421"},"notice":"GroundRules: Original legal text. Not legal advice."}