Title 26 — Internal Revenue CodeRelease 119-73
§4403 Record requirements
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 35— - TAXES ON WAGERING › Subchapter Subchapter A— - Tax on Wagers › § 4403
Full Legal Text
Title 26, §4403
Internal Revenue Code — Source: USLM XML via OLRC
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).
Reference
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Citation
26 U.S.C. § 4403
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73