§4404. Territorial extent
26 U.S.C. § 4404
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
with a person who is a citizen or resident of the United States, or
in a wagering pool or lottery conducted by a person who is a citizen or resident of the United States.
Notes, amendments, and revision history
(Aug. 16, 1954, ch. 736, 68A Stat. 525.)