Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
44 lines
1.3 KiB
Markdown
44 lines
1.3 KiB
Markdown
---
|
|
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.)
|