US lawFederal (United States)RegulationsTitle 26 CFR — Internal RevenueChapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYPart 44 — TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955Subpart A — Introduction44.0-326 C.F.R. § 44.0-3Scope of regulations.Last amended: 2014Year: 2026Length: 15 wordsOfficial source Cite as 26 C.F.R. § 44.0-3 (2026)The regulations in this part apply to wagering activity on and after January 1, 1955.Previous26 C.F.R. § 44.0-2Next26 C.F.R. § 44.0-4