Internal Revenue Code:Sec. 4403. Record requirements
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter A - Tax on Wagers
Statute
Sec. 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).
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 525.)
