There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 35 - TAXES ON WAGERING (§§ 4401 - 4424)
Subchapter A - Tax on Wagers (§§ 4401 - 4405)
Section 4403 - Record requirements
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Metadata
| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 35 - TAXES ON WAGERING Subchapter A - Tax on Wagers Sec. 4403 - Record requirements |
| Contains | section 4403 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 525. |
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Tax on Wagers - 26 U.S.C. § 4403 (2012)
§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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