Treasury Regulations · 26 CFR
§ 44.0-3. Scope of regulations.
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 § 44.0-3
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
- 15 words · about 1 min to read
The regulations in this part apply to wagering activity on and after January 1, 1955.
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 44 Taxes on wagering; effective january 1, 1955
- Subpart A Introduction