GroundRules
26 CFR 44.4413-1: -1 Certain provisions made applicable.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
- Subpart C—Occupational Tax
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON