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26 U.S.C. § 4424

Disclosure of wagering tax information

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 4424, Disclosure of wagering tax information, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463465
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Full text

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— 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— Except in connection with the administration or civil or criminal enforcement of any tax imposed by this title— Section 6103(f) shall apply with respect to any return, payment, or registration made pursuant to this chapter.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 93-499(H.R. 7780)1974-10-29
    An Act to extend for an additional temporary period the existing suspension of duties on certain classifications of yarns of silk, and for other purposes.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally