26 CFR Part 44 - PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
- Subpart A—Introduction (§§ 44.0-1 - 44.0-4)
- Subpart B—Tax on Wagers (§§ 44.4401-1 - 44.4404-1)
- Subpart C—Occupational Tax (§§ 44.4411-1 - 44.4413-1)
- Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering (§§ 44.4421-1 - 44.4906-1)
- Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering (§§ 44.6001-1 - 44.7701-1)
Authority:
Section 44.6060–1 also issued under 26 U.S.C. 6060(a);
Section 44.6109–1 also issued under 26 U.S.C. 6109(a).
Section 44.6109–2 also issued under 26 U.S.C. 6109(a);
Section 44.6695–2 also issued under 26 U.S.C. 6695(g).
Source:
T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.