{"data":{"id":"us/26-cfr-44.0-3","jurisdiction":"us","citation":"26 CFR 44.0-3","heading":"-3 Scope of regulations.","body":"The regulations in this part apply to wagering activity on and after January 1, 1955.","path":["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 A—Introduction"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"498b7326d7b2c53084802cd5cafcf210479aebea4052aa342e0b79c2ea7ae5d7","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-44.0-2","next":"us/26-cfr-44.0-4"},"notice":"GroundRules: Original legal text. Not legal advice."}