CFR›Title 26›Chapter I›Part 44›Subpart A ContainsSections 44.0-1–44.0-4CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart A—Introduction Sections 44.0-1 § 44.0-1 Introduction. 44.0-2 § 44.0-2 General definitions and use of terms. 44.0-3 § 44.0-3 Scope of regulations. 44.0-4 § 44.0-4 Extent to which the regulations in this part supersede prior regulations. Next B Subpart B—Tax on Wagers