Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code of Federal Regula...
/
Title 26—Internal Revenue
/
CHAPTER I—INTERNAL REVENUE ...
/
PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1,...
PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
§ 44.0-1 - Introduction.
§ 44.0-2 - General definitions and use of terms.
§ 44.0-3 - Scope of regulations.
§ 44.0-4 - Extent to which the regulations in this part supersede prior regulations.
§ 44.4401-1 - Imposition of tax.
§ 44.4401-2 - Person liable for tax.
§ 44.4401-3 - When tax attaches.
§ 44.4402-1 - Exemptions.
§ 44.4403-1 - Daily record.
§ 44.4404-1 - Territorial extent.
§ 44.4411-1 - Imposition of tax.
§ 44.4412-1 - Registration.
§ 44.4413-1 - Certain provisions made applicable.
§ 44.4421-1 - Definitions.
§ 44.4422-1 - Doing business in violation of Federal or State law.
§ 44.4901-1 - Payment of special tax.
§ 44.4902-1 - Partnership liability.
§ 44.4905-1 - Change of ownership.
§ 44.4905-2 - Change of address.
§ 44.4905-3 - Liability for failure to register change or removal.
§ 44.4906-1 - Cross reference.
§ 44.6001-1 - Record requirements.
§ 44.6011(a)-1 - Returns.
§ 44.6060-1 - Reporting requirements for tax return preparers.
§ 44.6071-1 - Time for filing return.
§ 44.6091-1 - Place for filing returns.
§ 44.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§ 44.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 44.6151-1 - Time and place for paying taxes.
§ 44.6419-1 - Credit or refund generally.
§ 44.6419-2 - Credit or refund on wagers laid off by taxpayer.
§ 44.6694-1 - Section 6694 penalties applicable to tax return preparer.
§ 44.6694-2 - Penalties for understatement due to an unreasonable position.
§ 44.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.
§ 44.6694-4 - Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 44.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 44.6696-1 - Claims for credit or refund by tax return preparers.
§ 44.7262-1 - Failure to pay special tax.
§ 44.7701-1 - Tax return preparer.