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FEDERAL · 26 CFR

Part 44 — Taxes on Wagering; Effective January 1, 1955

39 sections · Title 26: Internal Revenue

§ 44.0-1Introduction.
§ 44.0-2General definitions and use of terms.
§ 44.0-3Scope of regulations.
§ 44.0-4Extent to which the regulations in this part supersede prior regulations.
§ 44.4401-1Imposition of tax.
§ 44.4401-2Person liable for tax.
§ 44.4401-3When tax attaches.
§ 44.4402-1Exemptions.
§ 44.4403-1Daily record.
§ 44.4404-1Territorial extent.
§ 44.4411-1Imposition of tax.
§ 44.4412-1Registration.
§ 44.4413-1Certain provisions made applicable.
§ 44.4421-1Definitions.
§ 44.4422-1Doing business in violation of Federal or State law.
§ 44.4901-1Payment of special tax.
§ 44.4902-1Partnership liability.
§ 44.4905-1Change of ownership.
§ 44.4905-2Change of address.
§ 44.4905-3Liability for failure to register change or removal.
§ 44.4906-1Cross reference.
§ 44.6001-1Record requirements.
§ 44.6011(a)-1Returns.
§ 44.6060-1Reporting requirements for tax return preparers.
§ 44.6071-1Time for filing return.
§ 44.6091-1Place for filing returns.
§ 44.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§ 44.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 44.6151-1Time and place for paying taxes.
§ 44.6419-1Credit or refund generally.
§ 44.6419-2Credit or refund on wagers laid off by taxpayer.
§ 44.6694-1Section 6694 penalties applicable to tax return preparer.
§ 44.6694-2Penalties for understatement due to an unreasonable position.
§ 44.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
§ 44.6694-4Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 44.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 44.6696-1Claims for credit or refund by tax return preparers.
§ 44.7262-1Failure to pay special tax.
§ 44.7701-1Tax return preparer.