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26 U.S.C. § 4404

Territorial extent

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
Summarize

The tax imposed by this subchapter shall apply only to wagers

accepted in the United States, or

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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Nearby sections (25 sections)
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  4. 4372 · Definitions
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  7. 4375 · Health insurance
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  10. 4401 · Imposition of tax
  11. 4402 · Exemptions
  12. 4403 · Record requirements
  13. 4404 · Territorial extent
  14. 4405 · Cross references
  15. 4411 · Imposition of tax
  16. 4412 · Registration
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  18. 4414 · Cross references
  19. 4421 · Definitions
  20. 4422 · Applicability of Federal and State laws
  21. 4423 · Inspection of books
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