FEDERAL · 26 U.S.C. · Chapter 35
Record requirements
Current through Pub. L. 119-102
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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26 U.S.C. § 4403 (Record requirements) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 525.)