EMPLOYMENT TAX

Internal Revenue Bulletin 1998-11 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–104691–97, page 13. Proposed regulations under section 6053 of the Code permit employers to establish electronic systems for their tipped employees to use to report tips to the employer.

Finding Lists begin on page 29.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 1998-11

Internal Revenue Bulletin 1998-11

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