Part 44 — Taxes on Wagering; Effective January 1, 1955
Subpart A — Introduction
Subpart B — Tax on Wagers
Subpart C — Occupational Tax
Subpart D — Miscellaneous and General Provisions Applicable to Taxes on Wagering
- § 44.4421-1— Definitions.
- § 44.4422-1— Doing business in violation of Federal or State law.
- § 44.4901-1— Payment of special tax.
- § 44.4902-1— Partnership liability.
- § 44.4905-1— Change of ownership.
- § 44.4905-2— Change of address.
- § 44.4905-3— Liability for failure to register change or removal.
- § 44.4906-1— Cross reference.
Subpart E — Administrative Provisions of Special Application to the Taxes on Wagering
- § 44.6001-1— Record requirements.
- § 44.6011(a)-1— Returns.
- § 44.6060-1— Reporting requirements for tax return preparers.
- § 44.6071-1— Time for filing return.
- § 44.6091-1— Place for filing returns.
- § 44.6107-1— Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 44.6109-1— Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 44.6151-1— Time and place for paying taxes.
- § 44.6419-1— Credit or refund generally.
- § 44.6419-2— Credit or refund on wagers laid off by taxpayer.
- § 44.6694-1— Section 6694 penalties applicable to tax return preparer.
- § 44.6694-2— Penalties for understatement due to an unreasonable position.
- § 44.6694-3— Penalty for understatement due to willful, reckless, or intentional conduct.
- § 44.6694-4— Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 44.6695-1— Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 44.6696-1— Claims for credit or refund by tax return preparers.
- § 44.7262-1— Failure to pay special tax.
- § 44.7701-1— Tax return preparer.