Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 4404
Territorial extent
Official textgovinfo.govlast amended
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.
Source: view the official text
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