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.)
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