Daily eCFR

Part 44—Taxes on Wagering; Effective January 1, 1955

Taxes on Wagering; Effective January 1, 1955

CFR
›
Title 26
›
Chapter I
›
Part 44

ContainsSubparts A–E

CorpusDaily eCFR

Displayed edition2026-04-15

Last updated2026-04-15

PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955

Subparts

A
Subpart A—Introduction Sections 44.0-1–44.0-4
B
Subpart B—Tax on Wagers Sections 44.4401-1–44.4404-1
C
Subpart C—Occupational Tax Sections 44.4411-1–44.4413-1
D
Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering Subject groups General Provisions Relating to Occupational Taxes–Miscellaneous Provisions
E
Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering Sections 44.6001-1–44.7701-1

Authority26 U.S.C. 7805. Section 44.6060-1 also issued under 26 U.S.C. 6060(a); Section 44.6109-1 also issued under 26 U.S.C. 6109(a). Section 44.6109-2 also issued under 26 U.S.C. 6109(a); Section 44.6695-2 also issued under 26 U.S.C. 6695(g).

SourceT.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.