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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 19, 2009
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES
PART 44--TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Subpart A--INTRODUCTION
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| General definitions and use of terms. |
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| Extent to which the regulations in this part supersede prior regulations. |
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Subpart B--TAX ON WAGERS
Subpart C--OCCUPATIONAL TAX
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| Certain provisions made applicable. |
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Subpart D--MISCELLANEOUS AND GENERAL PROVISIONS APPLICABLE TO TAXES ON WAGERING
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| Doing business in violation of Federal or State law. |
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| Liability for failure to register change or removal. |
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Subpart E--ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO THE TAXES ON WAGERING
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| Reporting requirements for tax return preparers. |
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| Place for filing returns. |
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| Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. |
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| Tax return preparers furnishing identifying numbers for returns or claims for refund. |
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| Time and place for paying taxes. |
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| Credit or refund generally. |
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| Credit or refund on wagers laid off by taxpayer. |
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| Section 6694 penalties applicable to tax return preparer. |
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| Penalties for understatement due to an unreasonable position. |
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| Penalty for understatement due to willful, reckless, or intentional conduct. |
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| Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. |
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| Other assessable penalties with respect to the preparation of tax returns for other persons. |
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| Claims for credit or refund by tax return preparers. |
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| Failure to pay special tax. |
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