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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 44.0-3: -3 Scope of regulations.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
  4. PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
  5. Subpart A—Introduction

The regulations in this part apply to wagering activity on and after January 1, 1955.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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