The United States Flag Code establishes advisory rules for display and care of the flag of the United States. It is Chapter 1 of Title 4 of the United States Code (4 U.S.C. § 1 et seq). This is a U.S. federal law, but there is no penalty for failure to comply with it. In fact, the U.S. Supreme Court has ruled that punitive enforcement would conflict with the First Amendment right to freedom of speech.
This etiquette is as applied within U.S. jurisdiction. In other countries and places, local etiquette applies.
Read more about United States Flag Code: Standards of Respect, Displaying The Flag Outdoors, Displaying The Flag Indoors, Parading and Saluting The Flag, Pledge of Allegiance and National Anthem, The Flag in Mourning, Prohibitions, History
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