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

26 CFR 44.4906-1: -1 Cross reference.

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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 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

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