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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 44Subpart D - Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering

MISCELLANEOUS PROVISIONS
§ 44.4421-1 - Definitions.
§ 44.4422-1 - Doing business in violation of Federal or State law.

GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
§ 44.4901-1 - Payment of special tax.
§ 44.4902-1 - Partnership liability.
§ 44.4905-1 - Change of ownership.
§ 44.4905-2 - Change of address.
§ 44.4905-3 - Liability for failure to register change or removal.
§ 44.4906-1 - Cross reference.
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