-CITE-
26 USC CHAPTER 35 - TAXES ON WAGERING 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
-HEAD-
CHAPTER 35 - TAXES ON WAGERING
-MISC1-
Subchapter Sec.(!1)
A. Tax on wagers 4401
B. Occupational tax 4411
C. Miscellaneous provisions 4421
-SECREF-
CHAPTER REFERRED TO IN OTHER SECTIONS
This chapter is referred to in sections 6103, 6419 of this title;
title 25 section 2719.
-FOOTNOTE-
(!1) Section numbers editorially supplied.
-End-
-CITE-
26 USC Subchapter A - Tax on Wagers 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter A - Tax on Wagers
-HEAD-
SUBCHAPTER A - TAX ON WAGERS
-MISC1-
Sec.
4401. Imposition of tax.
4402. Exemptions.
4403. Record requirements.
4404. Territorial extent.
4405. Cross references.
-SECREF-
SUBCHAPTER REFERRED TO IN OTHER SECTIONS
This subchapter is referred to in section 4412 of this title.
-End-
-CITE-
26 USC Sec. 4401 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter A - Tax on Wagers
-HEAD-
Sec. 4401. Imposition of tax
-STATUTE-
(a) Wagers
(1) State authorized wagers
There shall be imposed on any wager authorized under the law of
the State in which accepted an excise tax equal to 0.25 percent
of the amount of such wager.
(2) Unauthorized wagers
There shall be imposed on any wager not described in paragraph
(1) an excise tax equal to 2 percent of the amount of such wager.
(b) Amount of wager
In determining the amount of any wager for the purposes of this
subchapter, all charges incident to the placing of such wager shall
be included; except that if the taxpayer establishes, in accordance
with regulations prescribed by the Secretary, that an amount equal
to the tax imposed by this subchapter has been collected as a
separate charge from the person placing such wager, the amount so
collected shall be excluded.
(c) Persons liable for tax
Each person who is engaged in the business of accepting wagers
shall be liable for and shall pay the tax under this subchapter on
all wagers placed with him. Each person who conducts any wagering
pool or lottery shall be liable for and shall pay the tax under
this subchapter on all wagers placed in such pool or lottery. Any
person required to register under section 4412 who receives wagers
for or on behalf of another person without having registered under
section 4412 the name and place of residence of such other person
shall be liable for and shall pay the tax under this subchapter on
all such wagers received by him.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 525; Pub. L. 85-859, title I,
Sec. 151(a), Sept. 2, 1958, 72 Stat. 1304; Pub. L. 93-499, Sec.
3(a), Oct. 29, 1974, 88 Stat. 1550; Pub. L. 94-455, title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-362, title
I, Sec. 109(a), Oct. 25, 1982, 96 Stat. 1731.)
-MISC1-
AMENDMENTS
1982 - Subsec. (a). Pub. L. 97-362 substituted provision that
there shall be imposed on any wager authorized under the law of the
State in which accepted an excise tax equal to 0.25 percent of the
amount of such wager and that there shall be imposed on any other
wager an excise tax equal to 2 percent of the amount of such wager
for provision that there be imposed on wagers, as defined in
section 4421, an excise tax equal to 2 percent of the amount
thereof.
1976 - Subsec. (b). Pub. L. 94-455 struck out "or his delegate"
after "Secretary".
1974 - Subsec. (a). Pub. L. 93-499 substituted "2 percent" for
"10 percent".
1958 - Subsec. (c). Pub. L. 85-859 made all persons required to
register under section 4412 of this title who receive wagers for or
on behalf of another person without having registered under section
4412 of this title the name and place of residence of such other
person liable for the tax on all such wagers received by them.
EFFECTIVE DATE OF 1982 AMENDMENT
Section 109(c)(1) of Pub. L. 97-362 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect on
January 1, 1983."
EFFECTIVE DATE OF 1974 AMENDMENT
Section 3(d)(1) of Pub. L. 93-499 provided that: "The amendments
made by this section [enacting section 4424 and amending this
section and section 4411 of this title] take effect on December 1,
1974, and shall apply only with respect to wagers placed on or
after such date."
EFFECTIVE DATE OF 1958 AMENDMENT
Section 151(b) of Pub. L. 85-859 provided that: "The amendment
made by subsection (a) [amending this section] shall apply with
respect to wagers received after the date of the enactment of this
Act [Sept. 2, 1958]."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 4411 of this title.
-End-
-CITE-
26 USC Sec. 4402 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter A - Tax on Wagers
-HEAD-
Sec. 4402. Exemptions
-STATUTE-
No tax shall be imposed by this subchapter -
(1) Parimutuels
On any wager placed with, or on any wager placed in a wagering
pool conducted by, a parimutuel wagering enterprise licensed
under State law,
(2) Coin-operated devices
On any wager placed in a coin-operated device (as defined in
section 4462 as in effect for years beginning before July 1,
1980), or on any amount paid, in lieu of inserting a coin, token,
or similar object, to operate a device described in section
4462(a)(2) (as so in effect), or
(3) State-conducted lotteries, etc.
On any wager placed in a sweepstakes, wagering pool, or lottery
which is conducted by an agency of a State acting under authority
of State law, but only if such wager is placed with the State
agency conducting such sweepstakes, wagering pool, or lottery, or
with its authorized employees or agents.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 525; Pub. L. 85-859, title I,
Sec. 152(b), Sept. 2, 1958, 72 Stat. 1305; Pub. L. 89-44, title IV,
Sec. 405(a), title VIII, Sec. 813(a), June 21, 1965, 79 Stat. 149,
170; Pub. L. 94-455, title XII, Sec. 1208(a), Oct. 4, 1976, 90
Stat. 1709; Pub. L. 95-600, title V, Sec. 521(c)(1), Nov. 6, 1978,
92 Stat. 2884.)
-REFTEXT-
REFERENCES IN TEXT
Section 4462, referred to in par. (2), was repealed by Pub. L.
95-600, title V, Sec. 521(b), Nov. 6, 1978, 92 Stat. 2884.
-MISC1-
AMENDMENTS
1978 - Par. (2). Pub. L. 95-600 substituted "(as defined in
section 4462 as in effect for years beginning before July 1, 1980)"
for "with respect to which an occupational tax is imposed by
section 4461" and "(as so in effect), or" for "if an occupational
tax is imposed with respect to such device by section 4461, or".
1976 - Par. (3). Pub. L. 94-455, among other changes, substituted
in heading "State-conducted lotteries, etc." for "State-conducted
sweepstakes.", and struck out provision that no tax be imposed on
any wager placed in a sweepstakes, wagering pool, or lottery in
which the ultimate winners are determined by the results of a horse
race.
1965 - Par. (2). Pub. L. 89-44, Sec. 405(a), substituted "section
4462(a)(2)," for "section 4462(a)(2)(B),".
Par. (3). Pub. L. 89-44, Sec. 813(a), added par. (3).
1958 - Par. (2). Pub. L. 85-859 inserted provisions exempting
from the tax amounts paid to operate a device described in section
4462(a)(2)(B), if an occupational tax is imposed with respect to
such device by section 4461 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Pub. L. 95-600, title V, Sec. 521(d)(2), Nov. 6, 1978, 92 Stat.
2885, provided that: "The amendments made by subsections (b)
[repealing sections 4461 to 4464 of this title] and (c) [amending
this section and section 4901 of this title] shall apply with
respect to years beginning after June 30, 1980."
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1208(c)(1) of Pub. L. 94-455 provided that: "The
amendment made by subsection (a) [amending this section)] shall
apply with respect to wagers placed after March 10, 1964".
EFFECTIVE DATE OF 1965 AMENDMENT
Section 701(c)(2) of Pub. L. 89-44 provided in part that: "The
amendments made by sections 403 [amending sections 4461 and 4462 of
this title] (relating to occupational tax on coin-operated devices)
and 404 [repealing sections 4471 to 4474] (relating to occupational
tax on bowling alleys, billiard and pool tables), and by
subsections (a) [amending this section], (b) [amending section 4901
of this title] and (d) [amending section 4914 of this title] of
section 405 (relating to technical and conforming changes) shall
apply on and after July 1, 1965."
Section 813(b) of Pub. L. 89-44 provided that: "The amendment
made by subsection (a) [amending this section] shall apply with
respect to wagers placed after March 10, 1964."
EFFECTIVE DATE OF 1958 AMENDMENT
Section 152(c) of Pub. L. 85-859, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by subsections (a) and (b) [amending this section
and section 4462 of this title] shall take effect on the effective
date specified in section 1(c) of this Act [the first day of the
first calendar quarter beginning more than 60 days after Sept. 2,
1958]. In the case of the year beginning July 1, 1958, where the
trade or business on which the tax is imposed under section 4461 of
the Internal Revenue Code of 1986 [formerly I.R.C. 1954] was
commenced before such effective date, the tax imposed for such year
solely by reason of the amendment made by subsection (a) -
"(1) shall be the amount reckoned proportionately from such
effective date through June 30, 1959, and
"(2) shall be due on, and payable on or before, the last day of
the month the first day of which is such effective date."
-End-
-CITE-
26 USC Sec. 4403 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter A - Tax on Wagers
-HEAD-
Sec. 4403. Record requirements
-STATUTE-
Each person liable for tax under this subchapter shall keep a
daily record showing the gross amount of all wagers on which he is
so liable, in addition to all other records required pursuant to
section 6001(a).
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 525.)
-End-
-CITE-
26 USC Sec. 4404 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter A - Tax on Wagers
-HEAD-
Sec. 4404. Territorial extent
-STATUTE-
The tax imposed by this subchapter shall apply only to wagers
(1) accepted in the United States, or
(2) placed by a person who is in the United States
(A) with a person who is a citizen or resident of the United
States, or
(B) in a wagering pool or lottery conducted by a person who
is a citizen or resident of the United States.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 525.)
-End-
-CITE-
26 USC Sec. 4405 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter A - Tax on Wagers
-HEAD-
Sec. 4405. Cross references
-STATUTE-
For penalties and other administrative provisions applicable
to this subchapter, see sections 4421 to 4423, inclusive; and
subtitle F.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 526.)
-End-
-CITE-
26 USC Subchapter B - Occupational Tax 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter B - Occupational Tax
-HEAD-
SUBCHAPTER B - OCCUPATIONAL TAX
-MISC1-
Sec.
4411. Imposition of tax.
4412. Registration.
4413. Certain provisions made applicable.
4414. Cross references.
-SECREF-
SUBCHAPTER REFERRED TO IN OTHER SECTIONS
This subchapter is referred to in sections 6806, 7262 of this
title.
-End-
-CITE-
26 USC Sec. 4411 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter B - Occupational Tax
-HEAD-
Sec. 4411. Imposition of tax
-STATUTE-
(a) In general
There shall be imposed a special tax of $500 per year to be paid
by each person who is liable for the tax imposed under section 4401
or who is engaged in receiving wagers for or on behalf of any
person so liable.
(b) Authorized persons
Subsection (a) shall be applied by substituting "$50" for "$500"
in the case of -
(1) any person whose liability for tax under section 4401 is
determined only under paragraph (1) of section 4401(a), and
(2) any person who is engaged in receiving wagers only for or
on behalf of persons described in paragraph (1).
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 93-499, Sec. 3(b),
Oct. 29, 1974, 88 Stat. 1550; Pub. L. 97-362, title I, Sec. 109(b),
Oct. 25, 1982, 96 Stat. 1731.)
-MISC1-
AMENDMENTS
1982 - Pub. L. 97-362 designated existing provisions as subsec.
(a), in subsec. (a), as so designated, substituted "liable for the
tax imposed" for "liable for tax", and added subsec. (b).
1974 - Pub. L. 93-499 substituted "$500" for "$50".
EFFECTIVE DATE OF 1982 AMENDMENT
Section 109(c)(2) of Pub. L. 97-362 provided that: "The amendment
made by subsection (b) [amending this section] shall take effect on
July 1, 1983."
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-499 effective Dec. 1, 1974, and
applicable only with respect to wagers placed on or after such
date, see section 3(d)(1) of Pub. L. 93-499, set out as a note
under section 4401 of this title.
PERSONS ENGAGED IN ACTIVITIES ON DECEMBER 1, 1974, REQUIRING
PAYMENT OF TAX; PERSONS PAYING TAX AND REGISTERING BEFORE DECEMBER
1, 1974
Section 3(d)(2) of Pub. L. 93-499, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(A) Any person who, on December 1, 1974, is engaged in an
activity which makes him liable for payment of the tax imposed by
section 4411 of the Internal Revenue Code of 1986 [formerly I.R.C.
1954] (as in effect on such date) shall be treated as commencing
such activity on such date for purposes of such section and section
4901 of such Code.
"(B) Any person who, before December 1, 1974. -
"(i) became liable for and paid the tax imposed by section 4411
of the Internal Revenue Code of 1986 (as in effect on July 1,
1974) for the year ending June 30, 1975, shall not be liable for
any additional tax under such section for such year, and
"(ii) registered under section 4412 of such Code (as in effect
on July 1, 1974) for the year ending June 30, 1975, shall not be
required to reregister under such section for such year."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4901, 4903, 4907 of this
title.
-End-
-CITE-
26 USC Sec. 4412 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter B - Occupational Tax
-HEAD-
Sec. 4412. Registration
-STATUTE-
(a) Requirement
Each person required to pay a special tax under this subchapter
shall register with the official in charge of the internal revenue
district -
(1) his name and place of residence;
(2) if he is liable for tax under subchapter A, each place of
business where the activity which makes him so liable is carried
on, and the name and place of residence of each person who is
engaged in receiving wagers for him or on his behalf; and
(3) if he is engaged in receiving wagers for or on behalf of
any person liable for tax under subchapter A, the name and place
of residence of each such person.
(b) Firm or company
Where subsection (a) requires the name and place of residence of
a firm or company to be registered, the names and places of
residence of the several persons constituting the firm or company
shall be registered.
(c) Supplemental information
In accordance with regulations prescribed by the Secretary, the
Secretary may require from time to time such supplemental
information from any person required to register under this section
as may be needful to the enforcement of this chapter.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)
-MISC1-
AMENDMENTS
1976 - Subsec. (c). Pub. L. 94-455 substituted "the Secretary
may" for "he or his delegate may".
PERSONS PAYING TAX AND REGISTERING BEFORE DECEMBER 1, 1974
Persons registered before Dec. 1, 1974 under this section (as in
effect on July 1, 1974) for the year ending June 30, 1975, not
required to reregister under this section for such year, see
section 3(d)(2) of Pub. L. 93-499, set out as a note under section
4411 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4401, 7012, 7272 of this
title.
-End-
-CITE-
26 USC Sec. 4413 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter B - Occupational Tax
-HEAD-
Sec. 4413. Certain provisions made applicable
-STATUTE-
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.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 527.)
-End-
-CITE-
26 USC Sec. 4414 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter B - Occupational Tax
-HEAD-
Sec. 4414. Cross references
-STATUTE-
For penalties and other general and administrative provisions
applicable to this subchapter, see sections 4421 to 4423,
inclusive; and subtitle F.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 527.)
-End-
-CITE-
26 USC Subchapter C - Miscellaneous Provisions 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter C - Miscellaneous Provisions
-HEAD-
SUBCHAPTER C - MISCELLANEOUS PROVISIONS
-MISC1-
Sec.
4421. Definitions.
4422. Applicability of Federal and State laws.
4423. Inspection of books.
4424. Disclosure of wagering tax information.
AMENDMENTS
1974 - Pub. L. 93-499, Sec. 3(c)(2), Oct. 29, 1974, 88 Stat.
1551, added item 4424.
-End-
-CITE-
26 USC Sec. 4421 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter C - Miscellaneous Provisions
-HEAD-
Sec. 4421. Definitions
-STATUTE-
For purposes of this chapter -
(1) Wager
The term "wager" means -
(A) any wager with respect to a sports event or a contest
placed with a person engaged in the business of accepting such
wagers,
(B) any wager placed in a wagering pool with respect to a
sports event or a contest, if such pool is conducted for
profit, and
(C) any wager placed in a lottery conducted for profit.
(2) Lottery
The term "lottery" includes the numbers game, policy, and
similar types of wagering. The term does not include -
(A) any game of a type in which usually
(i) the wagers are placed,
(ii) the winners are determined, and
(iii) the distribution of prizes or other property is made,
in the presence of all persons placing wagers in such game,
and
(B) any drawing conducted by an organization exempt from tax
under sections 501 and 521, if no part of the net proceeds
derived from such drawing inures to the benefit of any private
shareholder or individual.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4405, 4414 of this title.
-End-
-CITE-
26 USC Sec. 4422 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter C - Miscellaneous Provisions
-HEAD-
Sec. 4422. Applicability of Federal and State laws
-STATUTE-
The payment of any tax imposed by this chapter with respect to
any activity shall not exempt any person from any penalty provided
by a law of the United States or of any State for engaging in the
same activity, nor shall the payment of any such tax prohibit any
State from placing a tax on the same activity for State or other
purposes.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4405, 4414 of this title.
-End-
-CITE-
26 USC Sec. 4423 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter C - Miscellaneous Provisions
-HEAD-
Sec. 4423. Inspection of books
-STATUTE-
Notwithstanding section 7605(b), the books of account of any
person liable for tax under this chapter may be examined and
inspected as frequently as may be needful to the enforcement of
this chapter.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4405, 4414, 7613 of this
title.
-End-
-CITE-
26 USC Sec. 4424 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter C - Miscellaneous Provisions
-HEAD-
Sec. 4424. Disclosure of wagering tax information
-STATUTE-
(a) General rule
Except as otherwise provided in this section, neither the
Secretary nor any other officer or employee of the Treasury
Department may divulge or make known in any manner whatever to any
person -
(1) any original, copy, or abstract of any return, payment, or
registration made pursuant to this chapter,
(2) any record required for making any such return, payment, or
registration, which the Secretary is permitted by the taxpayer to
examine or which is produced pursuant to section 7602, or
(3) any information come at by the exploitation of any such
return, payment, registration, or record.
(b) Permissible disclosure
A disclosure otherwise prohibited by subsection (a) may be made
in connection with the administration or civil or criminal
enforcement of any tax imposed by this title. However, any document
or information so disclosed may not be -
(1) divulged or made known in any manner whatever by any
officer or employee of the United States to any person except in
connection with the administration or civil or criminal
enforcement of this title, nor
(2) used, directly or indirectly, in any criminal prosecution
for any offense occurring before the date of enactment of this
section.
(c) Use of documents possessed by taxpayer
Except in connection with the administration or civil or criminal
enforcement of any tax imposed by this title -
(1) any stamp denoting payment of the special tax under this
chapter,
(2) any original, copy, or abstract possessed by a taxpayer of
any return, payment, or registration made by such taxpayer
pursuant to this chapter, and
(3) any information come at by the exploitation of any such
document,
shall not be used against such taxpayer in any criminal proceeding.
(d) Inspection by committees of Congress
Section 6103(f) shall apply with respect to any return, payment,
or registration made pursuant to this chapter.
-SOURCE-
(Added Pub. L. 93-499, Sec. 3(c)(1), Oct. 29, 1974, 88 Stat. 1550;
amended Pub. L. 94-455, title XII, Sec. 1202(h)(6), title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.)
-MISC1-
AMENDMENTS
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary" wherever appearing.
Subsec. (d). Pub. L. 94-455, Sec. 1202(h)(6), substituted
"6103(f)" for "6103(d)".
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1202(h)(6) of Pub. L. 94-455 effective Jan.
1, 1977, see section 1202(i) of Pub. L. 94-455, set out as a note
under section 6103 of this title.
EFFECTIVE DATE
Section effective Dec. 1, 1974, and applicable only with respect
to wagers placed on or after such date, see section 3(d)(1) of Pub.
L. 93-499, set out as an Effective Date of 1974 Amendment note
under section 4401 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6103 of this title.
-End-
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