Title 26, Internal Revenue CodeRelease 119-73not60
§4403 Record Requirements
Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter A— Tax on Wagers › § 4403
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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).
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Citation
26 U.S.C. § 4403
Title 26, Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60