Skip to content

26 U.S.C. § 4404

Title 26Chapter 35Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
Sections in this chapter

§ 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.

Change History

No amendments tracked yet for this section.

Change history will appear here automatically when the pipeline detects modifications between US Code release points.