26 U.S.C. § 4404
§ 4404. Territorial extent
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.