§ 4404. Territorial extent
§ 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.