
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4404]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                      CHAPTER 35--TAXES ON WAGERING
 
                       Subchapter A--Tax on Wagers
 
Sec. 4404. Territorial extent

    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.)
