N-2015-21: Safe Harbor Method for Determining a Wagering Gain or Loss from Slot Machine Pla

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IRS GuideWire March 3, 2015

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Issue Number:    N-2015-21

Inside This Issue


Notice 2015-21 provides a proposed revenue procedure that, if finalized, will provide an optional safe harbor method for individual taxpayers to determine a wagering gain or loss from certain slot machine play.

Notice 2015-21 will be published in IRB 2015-12, released March 23.

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