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26 U.S.C. § 4403 — Record requirements

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 37 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section addresses Record requirements. It states the definitions, duties, powers, limits, procedures, or other rules set out in the section.

Each person liable for tax under this subchapter must keep a daily record showing the gross amount of all wagers on which he is so liable, in addition to all other records required under section 6001(a).

the actual law source: uscode.house.gov ↗public domain

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).

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

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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