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26 U.S.C. § 4404
26 u.s.c. · taxes on wagering · title 26
26 U.S.C. § 4404
Territorial extent
Title 26 USC
● ACTIVE
Ch. 35
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STATUTORY TEXT
primary source · verbatim · uscode.house.gov
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 35 - TAXES ON WAGERING Subchapter A - Tax on Wagers Sec. 4404 - Territorial extent From the U.S. Government Publishing Office, www.gpo.gov
§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.)
Source: uscode.house.gov — public domain
Official Source ↗
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ROOT-LD ENTITY DATA
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Federation ID
OM-USC26-SEC-0E141A
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
oakmorel.com
Spec Version
Root-LD v1.0
Source
PRIMARY-SOURCE
Content Hash
25aa594f561dccb5...
Source Verified
✓ TRUE
Semantic Edges
PENDING — corpus passes queued
The statutory text of 26 U.S.C. § 4404 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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title 26 · internal revenue code
Chapter 35 — TAXES ON WAGERING
26 U.S.C. — public domain
← All Legislation
26 U.S.C.
Citation
26 U.S.C. § 4404
Status
● ACTIVE
Chapter
35 — TAXES ON WAGERING
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-0E141A
Root-LD Spec
v1.0
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