|
|
U.S. Code, Title 26, Internal Revenue Code
Contents:
Show Summary
Hide Summary
General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 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.)
Contents:
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 July 15, 2025, 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. 15 Jul. 2025. http://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 15 July 2025, from http://www.originalsources.com/Document.aspx?DocID=CRIVFJDCJEX32YA.
|