Treasury Regulations · 26 CFR
§ 44.4906-1. Cross reference.
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. § 4906
Cite as 26 CFR § 44.4906-1
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. § 4906
- Length
- 18 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
For provisions relating to the applicability of Federal and State laws, see section 4422 and § 44.4422-1.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 44 Taxes on wagering; effective january 1, 1955
- Subpart D Miscellaneous and General Provisions Applicable to Taxes on Wagering
- General Provisions Relating to Occupational Taxes