Internal Revenue Code · 26 U.S.C.
§ 4403. Record requirements
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4403
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 46 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4403
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited in 1 regulation not issued under it
Where it sits in the Code
Nearby sections
- § 4401 Imposition of tax
- § 4402 Exemptions
- § 4403 Record requirements
- § 4404 Territorial extent
- § 4405 Cross references