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EMPLOYMENT TAX

Internal Revenue Bulletin 2000-19 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2000–21, page 967. This notice sets forth the requirements employers must meet and the procedures for obtaining approval of employer-designed tip reporting alternative commitment (EmTRAC) programs for the food and beverage industry. This notice also solicits comments on the EmTRAC program. Comments must be received by July 7, 2000.

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▸Contents — Internal Revenue Bulletin 2000-19
Internal Revenue Bulletin 2000-19

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