Title 26 — Internal Revenue CodeRelease 119-73
§4404 Territorial extent
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 35— - TAXES ON WAGERING › Subchapter Subchapter A— - Tax on Wagers › § 4404
Summary
Tax applies only to wagers accepted in the U.S., or to wagers placed in the U.S. with, or in pools run by, U.S. citizens or residents.
Full Legal Text
Title 26, §4404
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4404
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73