CHAPTER 35— TAXES ON WAGERING›Subchapter A— Tax on Wagers

§ 4403. Record requirements

26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.)

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▸Contents — 26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)

26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)

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