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Title 26Chapter ISubchapter DPart 44


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES

PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955

rule

Subpart A—INTRODUCTION

§44.0-1
Introduction.
§44.0-2
General definitions and use of terms.
§44.0-3
Scope of regulations.
§44.0-4
Extent to which the regulations in this part supersede prior regulations.
rule

Subpart B—TAX ON WAGERS

§44.4401-1
Imposition of tax.
§44.4401-2
Person liable for tax.
§44.4401-3
When tax attaches.
§44.4402-1
Exemptions.
§44.4403-1
Daily record.
§44.4404-1
Territorial extent.
rule

Subpart C—OCCUPATIONAL TAX

§44.4411-1
Imposition of tax.
§44.4412-1
Registration.
§44.4413-1
Certain provisions made applicable.
rule

Subpart D—MISCELLANEOUS AND GENERAL PROVISIONS APPLICABLE TO TAXES ON WAGERING

Miscellaneous Provisions

§44.4421-1
Definitions.
§44.4422-1
Doing business in violation of Federal or State law.

General Provisions Relating to Occupational Taxes

§44.4901-1
Payment of special tax.
§44.4902-1
Partnership liability.
§44.4905-1
Change of ownership.
§44.4905-2
Change of address.
§44.4905-3
Liability for failure to register change or removal.
§44.4906-1
Cross reference.
rule

Subpart E—ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO THE TAXES ON WAGERING

§44.6001-1
Record requirements.
§44.6011(a)-1
Returns.
§44.6060-1
Reporting requirements for tax return preparers.
§44.6071-1
Time for filing return.
§44.6091-1
Place for filing returns.
§44.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§44.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund.
§44.6151-1
Time and place for paying taxes.
§44.6419-1
Credit or refund generally.
§44.6419-2
Credit or refund on wagers laid off by taxpayer.
§44.6694-1
Section 6694 penalties applicable to tax return preparer.
§44.6694-2
Penalties for understatement due to an unreasonable position.
§44.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
§44.6694-4
Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§44.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons.
§44.6696-1
Claims for credit or refund by tax return preparers.
§44.7262-1
Failure to pay special tax.
§44.7701-1
Tax return preparer.

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