Title 26, Part 44 — Taxes on Wagering; Effective January 1, 1955

Introduction.

General definitions and use of terms.

Scope of regulations.

Extent to which the regulations in this part supersede prior regulations.

Imposition of tax.

Person liable for tax.

When tax attaches.

Exemptions.

Daily record.

Territorial extent.

Imposition of tax.

Registration.

Certain provisions made applicable.

Definitions.

Doing business in violation of Federal or State law.

Payment of special tax.

Partnership liability.

Change of ownership.

Change of address.

Liability for failure to register change or removal.

Cross reference.

Record requirements.

Returns.

Reporting requirements for tax return preparers.

Time for filing return.

Place for filing returns.

Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

Tax return preparers furnishing identifying numbers for returns or claims for refund.

Time and place for paying taxes.

Credit or refund generally.

Credit or refund on wagers laid off by taxpayer.

Section 6694 penalties applicable to tax return preparer.

Penalties for understatement due to an unreasonable position.

Penalty for understatement due to willful, reckless, or intentional conduct.

Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.

Other assessable penalties with respect to the preparation of tax returns for other persons.

Claims for credit or refund by tax return preparers.

Failure to pay special tax.

Tax return preparer.