It is the other way around. Tax laws do not say what you *can't* do - they tell you what you *can* do.
If you think the tax law allows gambling losses to offset winnings without itemizing then cite that law - you cannot because it does not exist.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p529.pdf">https://www.irs.gov/pub/irs-pdf/p529.pdf</a> page 11
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
