1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 44 - TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
  5. Subpart A - Introduction
  6. 26 CFR § 44.0-3
26 CFR § 44.0-3
Scope of regulations
June 25, 2020
CFR

The regulations in this part apply to wagering activity on and after January 1, 1955.

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§ 44.0-2 General definitions and use of terms
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§ 44.0-4 Extent to which the regulations in this part supersede prior regulations

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