26 U.S.C. § 4403
Section 4403 · Record requirements
Amended 1 time on record
Applied in 18 court decisions — leading case Hamilton v. United States (1969)
Most recently applied in 277 F. App'x 560 - United States v. Hammon (May 2008)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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).