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Regulations last checked for updates: Nov 21, 2024
Title 26 - Internal Revenue last revised: Nov 05, 2024
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Title 26
Chapter I
Part 44 - PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Subpart A [§ 44.0-1 - § 44.0-4] - Subpart A—Introduction
Subpart B [§ 44.4401-1 - § 44.4404-1] - Subpart B—Tax on Wagers
Subpart C [§ 44.4411-1 - § 44.4413-1] - Subpart C—Occupational Tax
Subpart D [§ 44.4421-1 - § 44.4906-1] - Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering
Subpart E [§ 44.6001-1 - § 44.7701-1] - Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering
authority:
26 U.S.C. 7805.
source:
T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
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