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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 44 - Taxes on Wagering; Effective January 1, 1955 |
| Subpart A - Introduction |
| § 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. |
| Subpart B - Tax on Wagers |
| § 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. |
| Subpart C - Occupational Tax |
| § 44.4411-1 - Imposition of tax. |
| § 44.4412-1 - Registration. |
| § 44.4413-1 - Certain provisions made applicable. |
| Subpart D - Miscellaneous and General Provisions Applicable to Taxes on Wagering |
| Miscellaneous Provisions |
| § 44.4421-1 - Definitions. |
| § 44.4422-1 - Doing business in violation of Federal or State law. |
| General Provisions Relating to Occupational Taxes |
| § 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. |
| Subpart E - Administrative Provisions of Special Application to the Taxes on Wagering |
| § 44.6060-1 - Reporting requirements for tax return preparers. |
| § 44.6011(a)-1 - Returns. |
| § 44.6001-1 - Record requirements. |
| § 44.6071-1 - Time for filing return. |
| § 44.6091-1 - Place for filing returns. |
| § 44.6151-1 - Time and place for paying taxes. |
| § 44.7701-1 - Tax return preparer. |
| § 44.7262-1 - Failure to pay special tax. |
| § 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. |
| § 44.6107-1 - 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. |
| § 44.6419-1 - Credit or refund generally. |
| § 44.6419-2 - Credit or refund on wagers laid off by taxpayer. |