§4404 — Territorial extent
Statute Text — 26 U.S.C. §4404
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §44.4404-1 Territorial extent
- Treas. Reg. §Treas. Reg. §44.4404-1(a) In general.
- Treas. Reg. §Treas. Reg. §44.4404-1(b) Examples.
0 Citing Cases
No citing cases found in the corpus.