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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 4403

Record requirements

Official textgovinfo.govlast amended

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).

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Nearby sections (25 sections)
  1. 4292 · [§4292. Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct.…
  2. 4293 · Exemption for United States and possessions
  3. 4294 · [§§4294, 4295. Repealed. Pub. L. 94–455, title XIX,…
  4. 4371 · Imposition of tax
  5. 4372 · Definitions
  6. 4373 · Exemptions
  7. 4374 · Liability for tax
  8. 4375 · Health insurance
  9. 4376 · Self-insured health plans
  10. 4377 · Definitions and special rules
  11. 4401 · Imposition of tax
  12. 4402 · Exemptions
  13. 4403 · Record requirements
  14. 4404 · Territorial extent
  15. 4405 · Cross references
  16. 4411 · Imposition of tax
  17. 4412 · Registration
  18. 4413 · Certain provisions made applicable
  19. 4414 · Cross references
  20. 4421 · Definitions
  21. 4422 · Applicability of Federal and State laws
  22. 4423 · Inspection of books
  23. 4424 · Disclosure of wagering tax information
  24. 4461 · Imposition of tax
  25. 4462 · Definitions and special rules
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