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Regulations last checked for updates: May 17, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 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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