Regulations last checked for updates: May 03, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 44Subpart D - Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering
View all text of Subpart D [§ 44.4421-1 - § 44.4906-1]
§ 44.4906-1 - Cross reference.

For provisions relating to the applicability of Federal and State laws, see section 4422 and § 44.4422-1.

authority: 26 U.S.C. 7805.
source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
cite as: 26 CFR 44.4906-1
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