TIBOR I. SZKIRCSAK AND E. MARIE SZKIRCSAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1980-129, 1980 WL 3975 (US Tax Court), 40 T.C.M. (CCH) 208, T.C.M. (P-H) P 80,129, 1980 PH TC Memo 80,129 (Cite as: T.C. Memo. 1980-129) Docket No. 9813-77. Filed April 21, 1980. Held, petitioners are entitled to deduct gambling losses in amount determined by...
Internal Revenue Code Section 6001
Notice or regulations requiring records, statements, and special returns Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may require any...