Generally any game you would find in a casino. Basically anything you could do as a profession which is why the lottery and raffles don't count. This source li

Generally any game you would find in a casino. Basically anything you could do as a profession which is why the lottery and raffles don't count. This source links to an indepth source which is unfortunately not available for free online but which is probably the best resource outside of reading IRS regulations and cases. https://www.journalofaccountancy.com/issues/2016/oct/taxes-for-gamblers.html https://www.journalofaccountancy.com/issues/2016/oct/taxes-f...