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Introduction

EMPLOYMENT TAX

Internal Revenue Bulletin 1997-9 · 2026-10-03 edition · updated 2026-10-04 · United States

Regulations:

26 CFR 1.45B–1; withdrawal of credit for employer social security taxes paid on employee tips (REG– 209672–93) 6, 15 26 CFR 1.45B–1T, removed; credit for employer social security taxes paid on employee tips (TD 8699) 6, 4

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▸Contents — Internal Revenue Bulletin 1997-9
Internal Revenue Bulletin 1997-9

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