{"data":{"id":"us/26-cfr-44.0-4","jurisdiction":"us","citation":"26 CFR 44.0-4","heading":"-4 Extent to which the regulations in this part supersede prior regulations.","body":"The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.","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":"969c7d69aa909630bd15fc5b357bb51cf0677bc42bf92dde5f3ad1003a4a4984","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-44.0-3","next":"us/26-cfr-44.4401-1"},"notice":"GroundRules: Original legal text. Not legal advice."}