# 26 U.S.C. § 4403: Record requirements

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4403>. Cite pinpoints as 26 U.S.C. § 4403(a)(1).

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).

## Regulations

- [Treas. Reg. § 44.4403-1](/26/reg/44.4403-1.md): Daily record. (interprets § 4403)

## Leading cases

- [United States v. Brian, 507 F. Supp. 761 (D.R.I. 1981)](https://www.courtlistener.com/opinion/2251981/united-states-v-brian/)
- [United States v. Minker, 312 F.2d 632 (3rd Cir. 1963)](https://www.courtlistener.com/opinion/259412/united-states-v-abraham-minker-also-known-as-abe-minker/)

## Connections

Cites: § 6001 Notice or regulations requiring records, statements, and special returns

Cited by: § 414 Definitions and special rules

Derived from: 1939 § 3287

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 525