Title 26, Internal Revenue CodeRelease 119-102

§4404 Territorial Extent

Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter A — Tax on Wagers › § 4404

Last updated Aug 21, 2026|Official source

Summary

The tax applies only to bets taken in the U.S. or placed there with, or in pools or lotteries run by, U.S. citizens or residents.

Full Legal Text

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

Citation

26 U.S.C. § 4404

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102