Current through Pub. L. 119-100Open in workspace

§ 4404 Territorial extent

The tax imposed by this subchapter shall apply only to wagers

(1) accepted in the United States, or

(2) placed by a person who is in the United States

(A) with a person who is a citizen or resident of the United States, or

(B) in a wagering pool or lottery conducted by a person who is a citizen or resident of the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 525.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4404

Source: decipher.legal/usc/26/4404 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)