Nonpartisan civic infrastructure
AllCiv·Legis1
·

26 U.S.C. § 4403

U.S. CodeFederal
Record requirements
About This Law
/us/usc/t26/s4403
Title
26 — Internal Revenue Code
Chapter
STD/CH35
Release
119-84
Release Date
2026-04-17

Section Text

Highlight any text to annotate
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). (Aug. 16, 1954, ch. 736, 68A Stat. 525.)

Take Action

Your position
Add a comment
to comment on this section.
Annotate the text
Highlight any passage on the Full Text tab to attach a note. Annotations appear on the Annotations tab.