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Regulations last checked for updates: Nov 22, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 44
Subpart B - Subpart B—Tax on Wagers
§ 44.4401-1 - Imposition of tax.
§ 44.4401-2 - Person liable for tax.
§ 44.4401-3 - When tax attaches.
§ 44.4402-1 - Exemptions.
§ 44.4403-1 - Daily record.
§ 44.4404-1 - Territorial extent.
authority:
26 U.S.C. 7805.
source:
T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
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