{"data":{"id":"us/26-u.s.c.-4403","jurisdiction":"us","citation":"26 U.S.C. § 4403","heading":"Record requirements","body":"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).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 35—TAXES ON WAGERING"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"d91bb59bfe869bc535e9f1bbb47827b152476559ae1e6c21e4fb4267773ed419","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4402","next":"us/26-u.s.c.-4404"},"notice":"GroundRules: Original legal text. Not legal advice."}