26 CFR 44.4906-1: -1 Cross reference.
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 D—Miscellaneous and General Provisions Applicable to Taxes on Wagering
For provisions relating to the applicability of Federal and State laws, see section 4422 and § 44.4422-1.
Collected 2026-08-27T02:25:11Z. Source file · JSON