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US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 44 — TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Subpart B — Tax on Wagers
Federal (United States) · Regulations
Subpart B — Tax on Wagers
6 sections
6 sections
26 C.F.R. § 44.4401-1
Imposition of tax.
26 C.F.R. § 44.4401-2
Person liable for tax.
26 C.F.R. § 44.4401-3
When tax attaches.
26 C.F.R. § 44.4402-1
Exemptions.
26 C.F.R. § 44.4403-1
Daily record.
26 C.F.R. § 44.4404-1
Territorial extent.
Subpart B — Tax on Wagers | Federal (United States) Regulations | Justis AI