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 C - OCCUPATIONAL TAX
Section 44.4413-1 - Certain provisions made applicable

26 C.F.R. § 44.4413-1

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Current through October 31, 2024
Section 44.4413-1 - Certain provisions made applicable

For regulations under sections 4901, 4902, 4904, 4905, and 4906, as extended and made applicable to the special tax imposed by section 4411 and to the persons upon whom such tax is imposed, see Subpart D of this part.

26 C.F.R. § 44.4413-1