Assuming you're not a professional ...
... you can deduct losses (if you itemize) up to the extent of
winnings. There is no $100,000 limit.
Per-session accounting is totally OK, but the log must be contemporary
and complete. Per-ticket, per-hand or per-pull reporting would
be ludicrous.
Your player's card or online betting account records are ideal
in this case.
Forget about losing tickets.
