---
kind: "section"
citation: "26 C.F.R. § 44.0-4"
title: "26"
number: "44.0-4"
heading: "Extent to which the regulations in this part supersede prior regulations."
url: "https://uscodex.org/cfr/26/44.0-4"
---

# §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](/cfr/26.md) (1939) [Part 325](/cfr/26/part325.md).


## Notes

### Authority

Authority: 26 U.S.C. 7805. Section 44.6060-1 also issued under 26 U.S.C. 6060(a); Section 44.6109-1 also issued under 26 U.S.C. 6109(a). Section 44.6109-2 also issued under 26 U.S.C. 6109(a); Section 44.6695-2 also issued under 26 U.S.C. 6695(g).

### Source

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