2006 US Code
Title 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter A - Tax on Wagers
Sec. 4403 - Record requirements

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Metadata
Publication TitleUnited States Code, 2006 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter A - Tax on Wagers
Sec. 4403 - Record requirements
Containssection 4403
Date2006
Laws in Effect as of DateJanuary 3, 2007
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 525.


§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).

(Aug. 16, 1954, ch. 736, 68A Stat. 525.)

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