US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 4404: Territorial extent

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 35—TAXES ON WAGERING

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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