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

Title 26

26 U.S.C. § 4404.Chapter 35

§ 4404

Territorial extent

26 U.S.C. § 4404.Chapter 35

Territorial extent

Title 26

1 min read

Subchapter: Tax on Wagers

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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-119-83 (2026-04-13)