26 U.S.C. § 4403
Title 26
Chapter 35
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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§ 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 6001(a).
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