---
kind: "section"
citation: "26 U.S.C. § 4404"
title: "26"
title_heading: "Internal Revenue Code"
number: "4404"
heading: "Territorial extent"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4404"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 35 — Taxes on Wagering"
  - "Subchapter A — Tax on Wagers"
---

# §4404. Territorial extent


The tax imposed by this subchapter shall apply only to [wagers](/usc/26/4421.md?p=1)

- (1) accepted in the [United States](/usc/26/4132.md?p=a-3), or
- (2) placed by a [person](/usc/26/4377.md?p=b-1-A) who is in the [United States](/usc/26/4132.md?p=a-3)
  - (A) with a [person](/usc/26/4377.md?p=b-1-A) who is a citizen or resident of the [United States](/usc/26/4132.md?p=a-3), or
  - (B) in a wagering pool or [lottery](/usc/26/4421.md?p=2) conducted by a [person](/usc/26/4377.md?p=b-1-A) who is a citizen or resident of the [United States](/usc/26/4132.md?p=a-3).

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 525.)