26 U.S.C. § 4403
Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
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).
26 U.S.C. § 4403
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.