[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR44.0-1]

[Page 33]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 44_TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955--Table of Contents
 
                         Subpart A_Introduction
 
Sec. 44.0-1  Introduction.


    (a) In general. The regulations in this part are designated 
``Wagering Tax Regulations.'' The regulations relate to the taxes 
imposed by Chapter 35 of the Internal Revenue Code of 1954, as amended, 
to certain general provisions of Chapter 40 of such Code, and to certain 
related administrative provisions of Subtitle F of such Code. Chapter 35 
imposes an excise tax on wagers and a special tax to be paid by each 
person liable for the tax imposed on wagers and by each person engaged 
in receiving wagers for or on behalf of any person liable for the tax 
imposed on wagers. References in these regulations to the ``Internal 
Revenue Code'' or the ``Code'' are references to the Internal Revenue 
Code of 1954, as amended, unless otherwise indicated. References to a 
section or other provision of law are references to a section or other 
provision of the Internal Revenue Code, as amended, unless otherwise 
indicated.
    (b) Division of regulations. The regulations in this part are 
divided into five subparts. Subpart A contains provisions relating to 
the arrangement and numbering of the sections of the regulations in this 
part, general definitions and use of terms, scope of the regulations, 
and the extent to which the regulations in this part supersede prior 
regulations relating to the taxes imposed by Chapter 35 of the Internal 
Revenue Code. Subpart B relates to the tax on wagers. Subpart C relates 
to the special tax. Subpart D relates to certain miscellaneous and 
general provisions having application to taxes imposed by Chapter 35. 
Subpart E relates to selected provisions of subtitle F of the Code 
(Procedure and Administration) which have special application to the 
taxes imposed by Chapter 35 of the Code.
    (c) Arrangement and numbering. Each section of the regulations in 
this part (other than Subpart A) is designated by a number composed of 
the part number followed by a decimal point (44.); the section of the 
Internal Revenue Code which it interprets; a hyphen (-); and a number 
identifying the section. By use of these designations one can ascertain 
the sections of the regulations relating to a provision of the Code. For 
example, the regulations pertaining to section 4401 of the Code are 
designated Sec. Sec. 41.4401-1, 41.4401-2, and 41.4401-3.

[T.D. 6370, 24 FR 2614, Apr. 4, 1959, as amended by T.D. 7665, 45 FR 
6090, Jan. 25, 1980]