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2017 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 35 - Taxes on Wagering
Subchapter A - Tax on Wagers
Sec. 4404 - Territorial extent
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26 U.S.C. § 4404 (2017) |
ยง4404. 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.) |
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 35 - TAXES ON WAGERING Subchapter A - Tax on Wagers Sec. 4404 - Territorial extent |
section 4404 |
2017 |
January 12, 2018 |
No |
standard |
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