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26 U.S.C. § 4403

Title 26 Chapter 35 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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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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