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Below this guideline, a diary or comparable contemporaneous report,” supplemented by verifiable documentation,” will normally” be acceptable proof of wagering losses. The diary or betting log is supposed to point out the date and kind of every wager, the title and tackle of the place it was made, the quantities received or misplaced, and, ideally, the names of witnesses. The rule goes on to say that shedding tickets, ATM withdrawals, and different paper offered by the monitor or casino qualify as verifiable documentation.
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