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Treasury Regulations · 26 CFR Part 44

Part 44. Taxes on wagering; effective january 1, 1955

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Subpart A Introduction §§ 44.0-1 to 44.0-4

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

  2. Subpart B Tax on Wagers §§ 44.4401-1 to 44.4404-1

    1. § 44.4401-1 Imposition of tax.
    2. § 44.4401-2 Person liable for tax.
    3. § 44.4401-3 When tax attaches.
    4. § 44.4402-1 Exemptions.
    5. § 44.4403-1 Daily record.
    6. § 44.4404-1 Territorial extent.

  3. Subpart C Occupational Tax §§ 44.4411-1 to 44.4413-1

    1. § 44.4411-1 Imposition of tax.
    2. § 44.4412-1 Registration.
    3. § 44.4413-1 Certain provisions made applicable.

  4. Subpart D Miscellaneous and General Provisions Applicable to Taxes on Wagering §§ 44.4421-1 to 44.4906-1

    1. Miscellaneous Provisions §§ 44.4421-1 to 44.4422-1

      1. § 44.4421-1 Definitions.
      2. § 44.4422-1 Doing business in violation of Federal or State law.

    2. General Provisions Relating to Occupational Taxes §§ 44.4901-1 to 44.4906-1

      1. § 44.4901-1 Payment of special tax.
      2. § 44.4902-1 Partnership liability.
      3. § 44.4905-1 Change of ownership.
      4. § 44.4905-2 Change of address.
      5. § 44.4905-3 Liability for failure to register change or removal.
      6. § 44.4906-1 Cross reference.

  5. Subpart E Administrative Provisions of Special Application to the Taxes on Wagering §§ 44.6001-1 to 44.7701-1

    1. § 44.6001-1 Record requirements.
    2. § 44.6011(a)-1 Returns.
    3. § 44.6060-1 Reporting requirements for tax return preparers.
    4. § 44.6071-1 Time for filing return.
    5. § 44.6091-1 Place for filing returns.
    6. § 44.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
    7. § 44.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
    8. § 44.6151-1 Time and place for paying taxes.
    9. § 44.6419-1 Credit or refund generally.
    10. § 44.6419-2 Credit or refund on wagers laid off by taxpayer.
    11. § 44.6694-1 Section 6694 penalties applicable to tax return preparer.
    12. § 44.6694-2 Penalties for understatement due to an unreasonable position.
    13. § 44.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
    14. § 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.
    15. § 44.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
    16. § 44.6696-1 Claims for credit or refund by tax return preparers.
    17. § 44.7262-1 Failure to pay special tax.
    18. § 44.7701-1 Tax return preparer.