Regulations last checked for updates: Feb 16, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025
All TitlesTitle 26Chapter IPart 44Subpart C - Subpart C—Occupational Tax
View all text of Subpart C [§ 44.4411-1 - § 44.4413-1]
§ 44.4413-1 - Certain provisions made applicable.

For regulations under sections 4901, 4902, 4904, 4905, and 4906, as extended and made applicable to the special tax imposed by section 4411 and to the persons upon whom such tax is imposed, see Subpart D of this part.

authority: 26 U.S.C. 7805.
source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
cite as: 26 CFR 44.4413-1
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