CFR›Title 26›Chapter I›Part 44›Subpart D ContainsSubject groups General Provisions Relating to Occupational Taxes–Miscellaneous ProvisionsCorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering Subject Groups General Provisions Relating to Occupational Taxes General Provisions Relating to Occupational Taxes Sections 44.4901-1–44.4906-1 Miscellaneous Provisions Miscellaneous Provisions Sections 44.4421-1–44.4422-1 Previous C Subpart C—Occupational Tax Next E Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering