---
type: "LegalText"
title: "26 U.S.C. § 4404"
description: "Territorial extent"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "35"
chapter_name: "TAXES ON WAGERING"
section: "4404"
citation: "26 U.S.C. § 4404"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s4404"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "5071d36ff1e4cea355f3192bf7dddc6f1670eac0ae27ac1876d811daa110501e"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "cabfb9593c1bfe887429a0838eb2c7aea95cf09b20d9e04af2efa91b5d64bf3d"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 4404 - Territorial extent

## Text

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.)