FEDERAL · 26 U.S.C. · Chapter 35

Record requirements

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 35 — TAXES ON WAGERING·Subch. A
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).

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History

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