§ 4404 Territorial extent

OLRC 119-134 · eCFR 2026-10-19 · 1 regs

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 0 Acts · From 1939 Code § 3285

1954(1) (2)
§ 44.4404-1 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.