1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 44
  5. subpart A
  6. § 44.0-3

View all text of Subpart A [§ 44.0-1 - § 44.0-4]

§ 44.0-3 - Scope of regulations.

The regulations in this part apply to wagering activity on and after January 1, 1955.

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.

CITE AS: 26 CFR 44.0-3