26 C.F.R. § 44.0-3 Scope of regulations.
Title 26 - Internal Revenue
The regulations in this part apply to wagering activity on and after January 1, 1955.
Title 26: Internal Revenue
PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Subpart A—Introduction
§ 44.0-3 Scope of regulations.
