Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 35— TAXES ON WAGERING · Subchapter A— Tax on Wagers · § 4404

§ 4404. Territorial extent

73 words·~1 min read·/usc/title-26/section-4404

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.)
Connections2 off-index
2 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 525
Citation graph
cites case law
§ 4404
Territorial extent
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 525
Cites 2Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.