Re: This should end all of the false claims about paying US taxes on p
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But 'contemporaneously written' can include Excel, providing, of course, that you are entering your wins/losses immediately after you get back to your house and not six months later.
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The Tax Court has ruled that written means hand-written. While an Excel spreadsheet might be acceptable, a written logbook will be accepted (provided it meets the other requirements of a gambling log). You can purchase a small notebook for under $1 in any office supply store. If you're a professional, buy three; you can use one for your mileage log (which also must be written).
-- Russ Fox
co-author, "Why You Lose at Poker"
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