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Information on gaming and casinos:
Casinos
Casino issues affecting Indian tribes
Nonresident alien gambling winnings
Title 31, Bank Secrecy Act, Anti-Money Laundering
Title 31 anti-money laundering
Non-casino cash transactions over $10,000 - Form 8300
Suspicious activity reporting by casinos and card clubs
Reporting and recordkeeping requirements
Distribution
Per capita distributions on net gaming profits and the kiddie tax
Gaming revenue distributions, including per capita payments and IGRA
Gaming Regulatory Act (IGRA) trusts for minors
IRS announces updated Indian Gaming Regulatory Act trust guidance