CFR›Title 26›Chapter I›Part 44›Subpart C ContainsSections 44.4411-1–44.4413-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart C—Occupational Tax Sections 44.4411-1 § 44.4411-1 Imposition of tax. 44.4412-1 § 44.4412-1 Registration. 44.4413-1 § 44.4413-1 Certain provisions made applicable. Previous B Subpart B—Tax on Wagers Next D Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering