{"identifier":"/us/usc/t26/s4404","title":26,"num":"\u00a7\u202f4404.","heading":"Territorial extent","text":"\u00a7\u202f4404.\nTerritorial extent\nThe tax imposed by this subchapter shall apply only to wagers\n(1) accepted in the United States, or\n(2) placed by a person who is in the United States\n(A) with a person who is a citizen or resident of the United States, or\n(B) in a wagering pool or lottery conducted by a person who is a citizen or resident of the United States.","url":"https://projectusc.org/usc/t26/s4404.html","content":[{"t":"sec","id":"/us/usc/t26/s4404","children":[{"t":"num","text":"\u00a7\u202f4404."},{"t":"heading","text":"Territorial extent","tail":"\n"},{"t":"chapeau","text":"The tax imposed by this subchapter shall apply only to wagers"},{"t":"para","id":"/us/usc/t26/s4404/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" accepted in the United States, or","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4404/2","children":[{"t":"num","text":"(2)"},{"t":"chapeau","text":" placed by a person who is in the United States"},{"t":"subpara","id":"/us/usc/t26/s4404/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" with a person who is a citizen or resident of the United States, or","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4404/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" in a wagering pool or lottery conducted by a person who is a citizen or resident of the United States.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"}]}]}