Treasury Regulations, Subchapter D, Part 44 - Index

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Subchapter D - Miscellaneous Excise Taxes

Part 44 TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955

Subpart A - Introduction

Sec. 44.0-1 Introduction

Sec. 44.0-2 General definitions and use of terms

Sec. 44.0-3 Scope of regulations

Sec. 44.0-4 Extent to which the regulations in this part supersede prior regulations

Subpart B - Tax on Wagers

Sec. 44.4401-1 Imposition of tax

Sec. 44.4401-2 Person liable for tax

Sec. 44.4401-3 When tax attaches

Sec. 44.4402-1 Exemptions

Sec. 44.4403-1 Daily record

Sec. 44.4404-1 Territorial extent

Subpart C - Occupational Tax

Sec. 44.4411-1 Imposition of tax

Sec. 44.4412-1 Registration

Sec. 44.4413-1 Certain provisions made applicable

Subpart D - Miscellaneous and General Provisions Applicable to Taxes on Wagering

Miscellaneous Provisions

Sec. 44.4421-1 Definitions

Sec. 44.4422-1 Doing business in violation of Federal or State law

General Provisions Relating to Occupational Taxes

Sec. 44.4901-1 Payment of special tax

Sec. 44.4902-1 Partnership liability

Sec. 44.4905-1 Change of ownership

Sec. 44.4905-2 Change of address

Sec. 44.4905-3 Liability for failure to register change or removal

Sec. 44.4906-1 Cross reference

Subpart E - Administrative Provisions of Special Application to the Taxes on Wagering

Sec. 44.6001-1 Record requirements

Sec. 44.6011(a)-1 Returns

Sec. 44.6071-1 Time for filing return

Sec. 44.6091-1 Place for filing returns

Sec. 44.6151-1 Time and place for paying taxes

Sec. 44.6419-1 Credit or refund generally

Sec. 44.6419-2 Credit or refund on wagers laid off by taxpayer

Sec. 44.7262-1 Failure to pay special tax