CFR›Title 27›Chapter I›Part 44›Subpart B ContainsSection 44.11CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart B—Definitions Sections 44.11 § 44.11 Meaning of terms. Previous A Subpart A—Scope of Regulations Next Ba Subpart Ba—Special (Occupational) Taxes