Code of Federal Regulations · Section

§ 44.0-3 — -3 Scope Of Regulations

26 C.F.R. § 44.0-3

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

26 C.F.R. § 44.0-2 26 C.F.R. § 44.0-4

Authorizing Statute

Identifying numbers
26 U.S.C. § 6109
Information returns of tax return preparers
26 U.S.C. § 6060
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Rules and regulations
26 U.S.C. § 7805