26 C.F.R. § 44.0-4 Extent to which the regulations in this part supersede prior regulations.
Title 26 - Internal Revenue
The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.
Title 26: Internal Revenue
PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Subpart A—Introduction
§ 44.0-4 Extent to which the regulations in this part supersede prior regulations.
