U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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§ 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 525.)

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 4404. Territorial Extent," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed April 20, 2018, http://www.originalsources.com/Document.aspx?DocID=CRIVFJDCJEX32YA.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 4404. Territorial Extent." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 20 Apr. 2018. www.originalsources.com/Document.aspx?DocID=CRIVFJDCJEX32YA.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 4404. Territorial Extent' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 20 April 2018, from http://www.originalsources.com/Document.aspx?DocID=CRIVFJDCJEX32YA.