Title 26

PART 44

Part 44 - Taxes On Wagering; Effective January 1, 1955

PART 44 - TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Authority:26 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).

Source:T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.

26:18.0.1.1.4.1SUBPART A
Subpart A - Introduction
26:18.0.1.1.4.1.3.1SECTION 44.0-1
   44.0-1 Introduction.
26:18.0.1.1.4.1.3.2SECTION 44.0-2
   44.0-2 General definitions and use of terms.
26:18.0.1.1.4.1.3.3SECTION 44.0-3
   44.0-3 Scope of regulations.
26:18.0.1.1.4.1.3.4SECTION 44.0-4
   44.0-4 Extent to which the regulations in this part supersede prior regulations.
26:18.0.1.1.4.2SUBPART B
Subpart B - Tax on Wagers
26:18.0.1.1.4.2.3.1SECTION 44.4401-1
   44.4401-1 Imposition of tax.
26:18.0.1.1.4.2.3.2SECTION 44.4401-2
   44.4401-2 Person liable for tax.
26:18.0.1.1.4.2.3.3SECTION 44.4401-3
   44.4401-3 When tax attaches.
26:18.0.1.1.4.2.3.4SECTION 44.4402-1
   44.4402-1 Exemptions.
26:18.0.1.1.4.2.3.5SECTION 44.4403-1
   44.4403-1 Daily record.
26:18.0.1.1.4.2.3.6SECTION 44.4404-1
   44.4404-1 Territorial extent.
26:18.0.1.1.4.3SUBPART C
Subpart C - Occupational Tax
26:18.0.1.1.4.3.3.1SECTION 44.4411-1
   44.4411-1 Imposition of tax.
26:18.0.1.1.4.3.3.2SECTION 44.4412-1
   44.4412-1 Registration.
26:18.0.1.1.4.3.3.3SECTION 44.4413-1
   44.4413-1 Certain provisions made applicable.
26:18.0.1.1.4.4SUBPART D
Subpart D - Miscellaneous and General Provisions Applicable to Taxes on Wagering
26:18.0.1.1.4.4.3SUBJGRP 3
   Miscellaneous Provisions
26:18.0.1.1.4.4.3.1SECTION 44.4421-1
   44.4421-1 Definitions.
26:18.0.1.1.4.4.3.2SECTION 44.4422-1
   44.4422-1 Doing business in violation of Federal or State law.
26:18.0.1.1.4.4.4SUBJGRP 4
   General Provisions Relating to Occupational Taxes
26:18.0.1.1.4.4.4.3SECTION 44.4901-1
   44.4901-1 Payment of special tax.
26:18.0.1.1.4.4.4.4SECTION 44.4902-1
   44.4902-1 Partnership liability.
26:18.0.1.1.4.4.4.5SECTION 44.4905-1
   44.4905-1 Change of ownership.
26:18.0.1.1.4.4.4.6SECTION 44.4905-2
   44.4905-2 Change of address.
26:18.0.1.1.4.4.4.7SECTION 44.4905-3
   44.4905-3 Liability for failure to register change or removal.
26:18.0.1.1.4.4.4.8SECTION 44.4906-1
   44.4906-1 Cross reference.
26:18.0.1.1.4.5SUBPART E
Subpart E - Administrative Provisions of Special Application to the Taxes on Wagering
26:18.0.1.1.4.5.5.1SECTION 44.6001-1
   44.6001-1 Record requirements.
26:18.0.1.1.4.5.5.2SECTION 44.6011(a)-1
   44.6011(a)-1 Returns.
26:18.0.1.1.4.5.5.3SECTION 44.6060-1
   44.6060-1 Reporting requirements for tax return preparers.
26:18.0.1.1.4.5.5.4SECTION 44.6071-1
   44.6071-1 Time for filing return.
26:18.0.1.1.4.5.5.5SECTION 44.6091-1
   44.6091-1 Place for filing returns.
26:18.0.1.1.4.5.5.6SECTION 44.6107-1
   44.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
26:18.0.1.1.4.5.5.7SECTION 44.6109-1
   44.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:18.0.1.1.4.5.5.8SECTION 44.6151-1
   44.6151-1 Time and place for paying taxes.
26:18.0.1.1.4.5.5.9SECTION 44.6419-1
   44.6419-1 Credit or refund generally.
26:18.0.1.1.4.5.5.10SECTION 44.6419-2
   44.6419-2 Credit or refund on wagers laid off by taxpayer.
26:18.0.1.1.4.5.5.11SECTION 44.6694-1
   44.6694-1 Section 6694 penalties applicable to tax return preparer.
26:18.0.1.1.4.5.5.12SECTION 44.6694-2
   44.6694-2 Penalties for understatement due to an unreasonable position.
26:18.0.1.1.4.5.5.13SECTION 44.6694-3
   44.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:18.0.1.1.4.5.5.14SECTION 44.6694-4
   44.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
26:18.0.1.1.4.5.5.15SECTION 44.6695-1
   44.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
26:18.0.1.1.4.5.5.16SECTION 44.6696-1
   44.6696-1 Claims for credit or refund by tax return preparers.
26:18.0.1.1.4.5.5.17SECTION 44.7262-1
   44.7262-1 Failure to pay special tax.
26:18.0.1.1.4.5.5.18SECTION 44.7701-1
   44.7701-1 Tax return preparer.