# 26 U.S.C. § 4404: Territorial extent

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4404>. Cite pinpoints as 26 U.S.C. § 4404(a)(1).

The tax imposed by this subchapter shall apply only to wagers

## § 4404(1)

accepted in the United States, or

## § 4404(2)

placed by a person who is in the United States

**§ 4404(2)(A)** with a person who is a citizen or resident of the United States, or

**§ 4404(2)(B)** in a wagering pool or lottery conducted by a person who is a citizen or resident of the United States.

## Regulations

- [Treas. Reg. § 44.4404-1](/26/reg/44.4404-1.md): Territorial extent. (interprets § 4404)

Derived from: 1939 § 3285

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 525