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Sec. 4404 Territorial extent

  • Internal Revenue Code of 1986
  • SUBTITLE D -- MISCELLANEOUS EXCISE TAXES
  • Chapter 35 -- Taxes on Wagering
  • Subchapter A -- Tax on Wagers

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.

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