Some publishers are repurposing modern classics, making simplified picture books of them for kids and chopping out the R-rated details.
First, the way by which the taxpayer carries on the exercise, specifically whether he or she carries it on in a businesslike method and maintains full and accurate books and records. On this criterion, the informal gambler, going to the track or the on line casino each few weeks and never maintaining regular ledgers, would seem to fall within the hobby/recreation category, whereas those (comparatively few) gamblers who maintain detailed and full information would be seen as reasonably looking for a profit.
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