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26 U.S.C. § 4404 — Territorial extent

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
The tax imposed by this subchapter shall apply only to wagers
  1. (1)accepted in the United States, or
  2. (2)placed by a person who is in the United States
    1. (A)with a person who is a citizen or resident of the United States, or
    2. (B)in a wagering pool or lottery conducted by a person who is a citizen or resident of the United States.