Code of Federal Regulations · Subpart

Subpart B — Tax On Wagers

26 C.F.R. pt. 44, subpt. B

• § 44.4401-1 -1 Imposition Of Tax
• § 44.4401-2 -2 Person Liable For Tax
• § 44.4401-3 -3 When Tax Attaches
• § 44.4402-1 -1 Exemptions
• § 44.4403-1 -1 Daily Record
• § 44.4404-1 -1 Territorial Extent