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26 U.S.C. § 4404

Title 26 Chapter 35 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 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.

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