{"data":{"id":"us/26-cfr-44.4906-1","jurisdiction":"us","citation":"26 CFR 44.4906-1","heading":"-1 Cross reference.","body":"For provisions relating to the applicability of Federal and State laws, see section 4422 and § 44.4422-1.","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 D—Miscellaneous and General Provisions Applicable to Taxes on Wagering"],"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":"015058a60a1e6ee6651be99aca2d04c67657164850daac1dd815a55b198eee49","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-44.4905-3","next":"us/26-cfr-44.6001-1"},"notice":"GroundRules: Original legal text. Not legal advice."}