26 U.S. Code § 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.

Source

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

 

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