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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 07, 2025

All TitlesTitle 26Chapter IPart 44Subpart B - Subpart B—Tax on Wagers
§ 44.4401-1 - Imposition of tax.
§ 44.4401-2 - Person liable for tax.
§ 44.4401-3 - When tax attaches.
§ 44.4402-1 - Exemptions.
§ 44.4403-1 - Daily record.
§ 44.4404-1 - Territorial extent.
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