C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES › PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 › Subpart A—Introduction

26 C.F.R. § 44.0-4

Extent to which the regulations in this part supersede prior regulations

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The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.