Title 26

PART 44 SUBPART D

Subpart D - Miscellaneous and General Provisions Applicable to Taxes on Wagering

• 26 U.S.C. 7805.
• T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.

26:18.0.1.1.4.4.3	SUBJGRP 3	Miscellaneous Provisions
26:18.0.1.1.4.4.3.1	SECTION 44.4421-1	44.4421-1 Definitions.
26:18.0.1.1.4.4.3.2	SECTION 44.4422-1	44.4422-1 Doing business in violation of Federal or State law.
26:18.0.1.1.4.4.4	SUBJGRP 4	General Provisions Relating to Occupational Taxes
26:18.0.1.1.4.4.4.3	SECTION 44.4901-1	44.4901-1 Payment of special tax.
26:18.0.1.1.4.4.4.4	SECTION 44.4902-1	44.4902-1 Partnership liability.
26:18.0.1.1.4.4.4.5	SECTION 44.4905-1	44.4905-1 Change of ownership.
26:18.0.1.1.4.4.4.6	SECTION 44.4905-2	44.4905-2 Change of address.
26:18.0.1.1.4.4.4.7	SECTION 44.4905-3	44.4905-3 Liability for failure to register change or removal.
26:18.0.1.1.4.4.4.8	SECTION 44.4906-1	44.4906-1 Cross reference.

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