26 USC 4402 - Exemptions

U.S Code last checked for updates: Feb 22, 2025

§ 4402.

Exemptions

No tax shall be imposed by this subchapter—

(1)

Parimutuels

(2)

Coin-operated devices

(3)

State-conducted lotteries, etc.

(Aug. 16, 1954, ch. 736, 68A Stat. 525; Pub. L. 85–859, title I, § 152(b), Sept. 2, 1958, 72 Stat. 1305; Pub. L. 89–44, title IV, § 405(a), title VIII, § 813(a), June 21, 1965, 79 Stat. 149, 170; Pub. L. 94–455, title XII, § 1208(a), Oct. 4, 1976, 90 Stat. 1709; Pub. L. 95–600, title V, § 521(c)(1), Nov. 6, 1978, 92 Stat. 2884.)

cite as: 26 USC 4402