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 D—Miscellaneous and General Provisions Applicable to Taxes on Wagering

26 C.F.R. § 44.4906-1

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