- 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.
Chief Counsel Advice Memorandums
- AM 2008-011. How does a casual gambler determine wagering gains and losses from slot machine play? This guidance from the IRS describes how.
- AM 2008-013.