§ 4404 - Territorial extent

CHAPTER 35— TAXES ON WAGERING › Subchapter A— Tax on Wagers

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

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

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