[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: 26CFR44.0-4]

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

    The regulations in this part, with respect to the subject matter 
within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 
325.