U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 35— TAXES ON WAGERING › Subchapter Subchapter A— Tax on Wagers

26 U.S.C. § 4404

Territorial extent

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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.(Aug. 16, 1954, ch. 736, 68A Stat. 525.)