Internal Revenue Service (IRS), Treasury.

PART 31-EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE.

PART 7-TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976.

Adoption of Amendments to the Regulations.

Definition of Slot Machine and Reportable Gambling Winnings.

Optional Aggregate Reporting Method and Session.

Electronically Tracked Slot Machine Play.

Filing Requirement, Form, and Content of the Information Return.

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