1. IRS Publication 529 states:
Diary of winnings and losses. You must keep an accurate diary or similar record of your losses and winnings. Your diary should contain at least the following information.
- The date and type of your specific wager or wagering activity.
- The name and address or location of the gambling establishment.
- The names of other persons present with you at the gambling establishment.
- The amount(s) you won or lost.
You may net together all of the games you play at the same casino in the same day Shollenberger v. Commissioner http://scholar.google.com/scholar_ca...=1&oi=scholarr
There is also a proposed IRS regulation on a "safe harbor" approach for slot machine sessions:http://www.irs.gov/irb/2015-12_IRB/ar09.html. (Section 3.04 is what you're looking for). If you'd like, you can comment on this regulation! I think this regulation would be good for people in our line of work, as it would apply a less stringent standard of a gambling session for machines.
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