Current through Pub. L. 119-100Open in workspace

§ 4403 Record requirements

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 .

(Aug. 16, 1954, ch. 736, 68A Stat. 525.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4403

Source: decipher.legal/usc/26/4403 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)