Title 26

PART 44 SUBPART b

Subpart B - Tax on Wagers

• 26 U.S.C. 7805.
• T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.

26:18.0.1.1.4.2.3.1	SECTION 44.4401-1	44.4401-1 Imposition of tax.
26:18.0.1.1.4.2.3.2	SECTION 44.4401-2	44.4401-2 Person liable for tax.
26:18.0.1.1.4.2.3.3	SECTION 44.4401-3	44.4401-3 When tax attaches.
26:18.0.1.1.4.2.3.4	SECTION 44.4402-1	44.4402-1 Exemptions.
26:18.0.1.1.4.2.3.5	SECTION 44.4403-1	44.4403-1 Daily record.
26:18.0.1.1.4.2.3.6	SECTION 44.4404-1	44.4404-1 Territorial extent.

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