26 USC 4403: Record requirements
Text contains those laws in effect on May 3, 2024
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 35-TAXES ON WAGERINGSubchapter A-Tax on Wagers
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§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).