Title 26, Internal Revenue CodeRelease 119-102

§4403 Record Requirements

Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter A — Tax on Wagers › § 4403

Last updated Aug 21, 2026|Official source

Summary

Keep a daily record of the total amount of every bet you are taxed on if you are liable for tax under this subchapter, and also keep the other records required under section 6001(a).

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

Citations & Metadata

Citation

26 U.S.C. § 4403

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102