Code of Federal Regulations > Title 26 > Chapter I > Part 44 - PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Subpart A [§ 44.0-1 - § 44.0-4] - Subpart A—Introduction

Subpart B [§ 44.4401-1 - § 44.4404-1] - Subpart B—Tax on Wagers

Subpart C [§ 44.4411-1 - § 44.4413-1] - Subpart C—Occupational Tax

Subpart D [§ 44.4421-1 - § 44.4906-1] - Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering

Subpart E [§ 44.6001-1 - § 44.7701-1] - Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering