26 USC § 4403 - Record requirements

---
identifier: "/us/usc/t26/s4403"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4403 - Record requirements"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4403"
section_name: "Record requirements"
chapter_number: 35
chapter_name: "TAXES ON WAGERING"
subchapter_number: "A"
subchapter_name: "Tax on Wagers"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 525.)"
---


# § 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).

---

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