Internal Revenue Code · 26 U.S.C.
§ 4404. Territorial extent
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4404
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 2 subsections · 71 words · about 1 min to read
- Regulations
- 1 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 525.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4404
Where it sits in the Code
Nearby sections
- § 4401 Imposition of tax
- § 4402 Exemptions
- § 4403 Record requirements
- § 4404 Territorial extent
- § 4405 Cross references