Territorial extent

26 U.S.C. § 4404
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
26 U.S.C. § 4404 — Territorial extent | United States Code | Corpus