{"data":{"id":"us/26-cfr-44.4413-1","jurisdiction":"us","citation":"26 CFR 44.4413-1","heading":"-1 Certain provisions made applicable.","body":"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.","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 C—Occupational Tax"],"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":"12e9860f2c93c8b63de1f8f9d200240d7db3e0a717efbcbe18329e269663070d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-44.4412-1","next":"us/26-cfr-44.4421-1"},"notice":"GroundRules: Original legal text. Not legal advice."}