26 CFR § 44.4413-1 - Certain provisions made applicable.

---
identifier: "/us/cfr/t26/s44.4413-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 44.4413-1 - Certain provisions made applicable."
title_number: 26
title_name: "Internal Revenue"
section_number: "44.4413-1"
section_name: "Certain provisions made applicable."
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"
---


# 44.4413-1 Certain provisions made applicable.

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.