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

26 CFR 44.0-4: -4 Extent to which the regulations in this part supersede prior 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, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.

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

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