Ask me to translate this law into plain English

Congress.wiki Alpha

Color Theme:

About How Congress Works Support Us Roadmap Privacy Policy Terms of Service

This is not an official government website.

Copyright © 2026 PLEJ LC. All rights reserved.

26 U.S.C. § 4404. - Territorial extent · Congress.wiki

U.S. Code/Title 26/§ 4404

Title 26

26

Title overview Search title All titles

26 U.S.C. § 4404.Chapter 35

§ 4404

Territorial extent

Title 26

1 min read

Subchapter: Tax on Wagers

Need the full chapter outline? Open Chapter 35 to browse every section without loading the entire chapter explorer on this page.

Back to Chapter 35 Previous: § 4403 Next: § 4405

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.

Release: pl-119-73not60 (2026-01-23)