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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 44Subpart C - Subpart C—Occupational Tax
§ 44.4411-1 - Imposition of tax.
§ 44.4412-1 - Registration.
§ 44.4413-1 - Certain provisions made applicable.
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