Regulations last checked for updates: May 03, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 44Subpart A - Subpart A—Introduction
View all text of Subpart A [§ 44.0-1 - § 44.0-4]
§ 44.0-3 - Scope of regulations.

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

authority: 26 U.S.C. 7805.
source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
cite as: 26 CFR 44.0-3
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