26 CFR Part 44
PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
- PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter D—Miscellaneous Excise Taxes
- 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
- § 44.6001-1 Record requirements.
- § 44.6011(a)-1 Returns.
- § 44.6060-1 Reporting requirements for tax return preparers.
- § 44.6071-1 Time for filing return.
- § 44.6091-1 Place for filing returns.
- § 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.
- § 44.6151-1 Time and place for paying taxes.
- § 44.6419-1 Credit or refund generally.
- § 44.6419-2 Credit or refund on wagers laid off by taxpayer.
- § 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.
- § 44.7262-1 Failure to pay special tax.
- § 44.7701-1 Tax return preparer.
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