CFR > Title 26 > Chapter I > Subchapter D > Part 44 > Subpart B – Tax On Wagers
Current as of: 2024 | Check for updates
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Other versions
| § 44.4401-1 | Imposition of tax |
| § 44.4401-2 | Person liable for tax |
| § 44.4401-3 | When tax attaches |
| § 44.4402-1 | Exemptions |
| § 44.4403-1 | Daily record |
| § 44.4404-1 | Territorial extent |
Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 44 > Subpart B - Tax On Wagers
- Dependent: A person dependent for support upon another.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
- Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.