{"data":{"id":"us/26-u.s.c.-4404","jurisdiction":"us","citation":"26 U.S.C. § 4404","heading":"Territorial extent","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 35—TAXES ON WAGERING"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"253af60441d99ec49f2ea02ce2915fb7b9cfc83e799e41f4325cd35524f16bd7","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4403","next":"us/26-u.s.c.-4405"},"notice":"GroundRules: Original legal text. Not legal advice."}