26 CFR § 44.0-4 - Extent to which the regulations in this part supersede prior regulations.

---
identifier: "/us/cfr/t26/s44.0-4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 44.0-4 - Extent to which the regulations in this part supersede prior regulations."
title_number: 26
title_name: "Internal Revenue"
section_number: "44.0-4"
section_name: "Extent to which the regulations in this part supersede prior regulations."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "44"
part_name: "TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted."
cfr_part: "44"
---


# 44.0-4 Extent to which the regulations in this part supersede prior regulations.

The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.