26 USC § 4404 - Territorial extent

---
identifier: "/us/usc/t26/s4404"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4404 - Territorial extent"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4404"
section_name: "Territorial extent"
chapter_number: 35
chapter_name: "TAXES ON WAGERING"
subchapter_number: "A"
subchapter_name: "Tax on Wagers"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 525.)"
---


# § 4404. Territorial extent

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.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 525.)