Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter D - MISCELLANEOUS EXCISE TAXESPart 44 - TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Subpart A - INTRODUCTION
Section 44.0-4 - Extent to which the regulations in this part supersede prior regulations

26 C.F.R. § 44.0-4

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Current through October 31, 2024
Section 44.0-4 - Extent to which the regulations in this part supersede prior regulations

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

26 C.F.R. § 44.0-4