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26 U.S.C. § 4404 — Territorial extent
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 65 words · no verdicts yet
in plain englishAI-generated · not legal advice
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
the actual law source: uscode.house.gov ↗public domain
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 525.)
history & why it existsrecord from the source credit
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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