CFR›Title 26›Chapter I›Part 44›Subpart B ContainsSections 44.4401-1–44.4404-1CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart B—Tax on Wagers Sections 44.4401-1 § 44.4401-1 Imposition of tax. 44.4401-2 § 44.4401-2 Person liable for tax. 44.4401-3 § 44.4401-3 When tax attaches. 44.4402-1 § 44.4402-1 Exemptions. 44.4403-1 § 44.4403-1 Daily record. 44.4404-1 § 44.4404-1 Territorial extent. Previous A Subpart A—Introduction Next C Subpart C—Occupational Tax