Title 26 — Internal Revenue Code
Chapter 35 — Taxes on Wagering
§ 4403. Record requirements
Statutory text
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).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
(Aug. 16, 1954, ch. 736, 68A Stat. 525.) · 68A Stat. 525
Enacted · 26 U.S.C. § 4403
(Aug. 16, 1954, ch. 736, 68A Stat. 525.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 525.)
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
(Aug. 16, 1954, ch. 736, 68A Stat. 525.)