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from winnings from lotteries, crossword puzzles, races including horse races, card

  any winning from lotteries, crossword puzzles, races including horse races, card...  “assessable” shall have the meaning assigned to it in section 2(105); (b)  ...

being income from the activity of owning and maintaining race horses); or (d)   card

of 1986), which pertains to tobacco and manufactured tobacco substitutes; (ii)   pan