FEDERAL · 26 U.S.C. · Chapter Subchapter A—Tax on Wagers

Record requirements

26 U.S.C. § 4403
Title26Internal Revenue Code
ChapterSubchapter A—Tax on Wagers

This text of 26 U.S.C. § 4403 (Record requirements) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 U.S.C. § 4403.

Text

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).

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Marchetti v. United States
390 U.S. 39 (Supreme Court, 1968)
1,281 case citations
United States v. John M. Haydel, Jr., A/K/A "Ice Cream" and "Mugsy"
649 F.2d 1152 (Fifth Circuit, 1981)
163 case citations
United States v. Threadgill
172 F.3d 357 (Fifth Circuit, 1999)
119 case citations
Pizzarello v. United States
408 F.2d 579 (Second Circuit, 1969)
87 case citations
United States v. Thomas D. Clancy, James F. Prindable and Donald Kastner
276 F.2d 617 (Seventh Circuit, 1960)
69 case citations
United States v. Joseph P. Lucia, (Two Cases)
416 F.2d 920 (Fifth Circuit, 1969)
50 case citations
Dorothy Olster v. Commissioner of Internal Revenue Service
751 F.2d 1168 (Eleventh Circuit, 1985)
32 case citations
United States v. Brian
507 F. Supp. 761 (D. Rhode Island, 1981)
30 case citations
Hamilton v. United States
309 F. Supp. 468 (S.D. New York, 1969)
26 case citations
Frank A. Delorenzo v. United States
555 F.2d 27 (Second Circuit, 1977)
19 case citations
United States v. Freddie G. Lochamy and Anthony J. Salinas
724 F.2d 494 (Fifth Circuit, 1984)
12 case citations
Joseph P. Lucia v. United States of America
447 F.2d 912 (Fifth Circuit, 1971)
12 case citations
United States v. King
834 F.2d 109 (Sixth Circuit, 1987)
8 case citations
United States v. Remolif
227 F. Supp. 420 (D. Nevada, 1964)
5 case citations
United States v. Haydel
486 F. Supp. 109 (M.D. Louisiana, 1980)
5 case citations
United States v. O'BRIEN
420 F. Supp. 834 (D. Connecticut, 1976)
3 case citations
Xenakis v. US DEPARTMENT OF TREASURY, IRS
281 B.R. 585 (W.D. Pennsylvania, 2001)
2 case citations
Sciannameo v. Dath
373 F. Supp. 1120 (E.D. New York, 1974)

Source Credit

History

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

Cite This Page — Counsel Stack

Bluebook (online)
26 U.S.C. § 4403, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4403.