U.S.C. Title 26 - INTERNAL REVENUE CODE

26 U.S.C.
United States Code, 2024 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter A - Tax on Wagers
Sec. 4403 - Record requirements
From the U.S. Government Publishing Office, www.gpo.gov

§4403. Record requirements

Each person liable for tax under this subchapter shall keep a daily record showing the gross amount of all wagers on which he is so liable, in addition to all other records required pursuant to section 6001(a).

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