CFR›Title 26›Chapter I›Part 44›Subpart A›26 CFR 44.0-3 Citation26 CFR 44.0-3CorpusDaily eCFRDisplayed edition2026-09-30Last updated2026-09-30 § 44.0-3 Scope of regulations.The regulations in this part apply to wagering activity on and after January 1, 1955. Previous 44.0-2 § 44.0-2 General definitions and use of terms. Next 44.0-4 § 44.0-4 Extent to which the regulations in this part supersede prior regulations.
§ 44.0-3 Scope of regulations.The regulations in this part apply to wagering activity on and after January 1, 1955.