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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 44
Subpart D - Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering
MISCELLANEOUS PROVISIONS
§ 44.4421-1 - Definitions.
§ 44.4422-1 - Doing business in violation of Federal or State law.
GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
§ 44.4901-1 - Payment of special tax.
§ 44.4902-1 - Partnership liability.
§ 44.4905-1 - Change of ownership.
§ 44.4905-2 - Change of address.
§ 44.4905-3 - Liability for failure to register change or removal.
§ 44.4906-1 - Cross reference.
authority:
26 U.S.C. 7805.
source:
T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
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