View all text of Subchapter A [§ 4401 - § 4405]
§ 4404. Territorial extentThe 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.)