Treasury Regulations · 26 CFR
§ 44.4413-1. Certain provisions made applicable.
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).
Regulation under 26 U.S.C. § 4413
Cite as 26 CFR § 44.4413-1
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.
- Issued under
- 26 U.S.C. § 4413
- Length
- 38 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
For regulations under sections 4901, 4902, 4904, 4905, and 4906, as extended and made applicable to the special tax imposed by section 4411 and to the persons upon whom such tax is imposed, see Subpart D of this part.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 44 Taxes on wagering; effective january 1, 1955
- Subpart C Occupational Tax
Nearby sections
- § 44.4411-1 Imposition of tax.
- § 44.4412-1 Registration.
- § 44.4413-1 Certain provisions made applicable.