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 § 44.0-4
26 CFR § 44.0-4
Extent to which the regulations in this part supersede prior regulations
June 25, 2020
CFR

The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.

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§ 44.0-3 Scope of regulations

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