[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: 26CFR44.0-2]

[Page 33-34]
 
                       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. 44.0-2  General definitions and use of terms.

    As used in the regulations in this part, unless otherwise expressly 
indicated:
    (a) The terms defined in the provisions of law contained in the 
regulations in this part shall have the meanings so assigned to them.
    (b) The Internal Revenue Code of 1954 means the Act approved August 
16, 1954

[[Page 34]]

(68A Stat.), entitled ``An Act To revise the internal revenue laws of 
the United States'', as amended.
    (c) District director means district director of internal revenue.
    (d) The cross references in the regulations in this part to other 
portions of the regulations, when the word ``see'' is used, are made 
only for convenience and shall be given no legal effect.