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3009, 1986
Routing Special-Education School Buses
In routing
3006, 1977
IRS Revenue Procedure 77-29
The purpose of this revenue procedure is to provide guidelines to taxpayers concerning the treatment of wagering gains and losses for Federal income tax purposes and the related responsibility for maintaining adequate records in support of winnings and losses.
1608, 1954
IRC Section 165(d) Wagering Losses
Losses from wagering transactions shall be allowed only to the extent of the gains from such transactions. REPLACED Section 23(h) of the Internal Revenue Code of 1934 Section 23(h) WAGERING LOSSES.- Losses from wagering transactions shall be allowed only to the extent of the gains from such transactions.