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Regulations last checked for updates: Jan 14, 2026
Title 26 - Internal Revenue last revised: Dec 16, 2026
All Titles
Title 26
Chapter I
Part 44
Subpart C - Subpart C—Occupational Tax
§ 44.4411-1 - Imposition of tax.
§ 44.4412-1 - Registration.
§ 44.4413-1 - Certain provisions made applicable.
authority:
26 U.S.C. 7805.
source:
T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
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