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Treasury Regulations · 26 CFR

§ 44.0-2. General definitions and use of terms.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 44.0-2

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
Length
110 words · about 1 min to read

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 (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.

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 44 Taxes on wagering; effective january 1, 1955
  3. Subpart A Introduction

Nearby sections