US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 4403: Record requirements

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 35—TAXES ON WAGERING

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).

Collected 2026-09-10T05:58:25Z. Source file · JSON

Browse this collection