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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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▸Contents — Internal Revenue Bulletin 2000-19

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