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26 U.S.C. 4404: Territorial extentText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 35-TAXES ON WAGERING
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§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 .)