FEDERAL · 26 U.S.C. · Chapter Subchapter A—Tax on Wagers
Territorial extent
26 U.S.C. § 4404
Title26 — Internal Revenue Code
ChapterSubchapter A—Tax on Wagers
This text of 26 U.S.C. § 4404 (Territorial extent) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 4404.
Text
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.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 525.)
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Bluebook (online)
26 U.S.C. § 4404, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4404.