U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

All TitlesTitle 26Chapter IPart 44Subpart D - Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering
View all text of Subpart D [§ 44.4421-1 - § 44.4906-1]
§ 44.4906-1 - Cross reference.

For provisions relating to the applicability of Federal and State laws, see section 4422 and § 44.4422-1.

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