bulletin Internal Revenue›Rev. Rul. 2000-23
Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2000-19 · 2026-10-03 edition · updated 2026-10-04 · United States
able, by establishment, for statistical samplings of its establishments:
a. Gross receipts subject to tipping,
b. Charge receipts showing charged tips,
Employer-designed Tip Reporting Program for the Food and Beverage Industry
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