Title 26 — Internal Revenue CodeRelease 119-73
§4404 Territorial Extent
Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter A— Tax on Wagers › § 4404
Summary
The federal wagering tax only reaches bets with a U.S. connection. It applies to wagers accepted in the United States, and to wagers placed by someone in the United States either with a U.S. citizen or resident, or in a betting pool or lottery run by a U.S. citizen or resident.
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