26 C.F.R. § 44.4413-1 Certain provisions made applicable.
Title 26 - Internal Revenue
For regulations under sections 4901, 4902, 4904, 4905, and 4906, as extended and made applicable to the special tax imposed by section 4411 and to the persons upon whom such tax is imposed, see Subpart D of this part.
Title 26: Internal Revenue
PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Subpart C—Occupational Tax
§ 44.4413-1 Certain provisions made applicable.