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26 U.S.C. 4403: Record requirementsText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 35-TAXES ON WAGERING
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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).

( Aug. 16, 1954, ch. 736 , 68A Stat. 525 .)