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EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2000-27 · 2026-10-03 edition · updated 2026-10-04 · United States

Tip rate determination agreement

(TRDA): Food and beverage industry (Ann

  1. 19, 992 Generic agreement (Ann 20) 19, 977 Tip reporting alternative commitment

26 CFR 40.0–1, amended; 40.0–1T, removed; 40.6011(a)–1, added; 40.6011(a)–1T, removed; 40.6302(c)–1, amended; 40.6302(c)–1T, –2T, removed; 40.6302(c)–2, added; safe harbor deposit rule (TD 8887) 26, 1269 26 CFR 40.6011(a)–1, amended; 41.0–1, revised; 41.02–2, –3, removed; 41.4481–1T, 41.4481–1, –2, amended; 41.4481–1T, removed; 41.4482(a)–1, amended; 41.4482(b)–1, amended; 41.4482(b)–1T, removed; 41.4482(c)–1, amended; 41.4483–1, revised; 41.4483–2, –3, amended; 41.4483–5, removed; 41.4484–1, removed; 41.6001–1, –2, amended; 41–6011(a)–1, revised; 41.6071(a)–1, amended; 41.6081(a)–1, removed; 41.6091–1, revised; 41–6101–1, revised; 41.6109–1, revised; 41.6151(a)–1, revised; 41.6161(a)(1)–1, removed; 41.6302(b)–1, removed; 41.7805–1, removed; Part 47, removed; 48.0–2, amended; 48.4041–21, amended; 48.4052–1, added; 48.4081–1, amended; 48.4081–1T, removed; 48.4081–2, –3, –6, –7, –8, amended; 48.4081–9, removed; 48.4082–1, amended; 48.4082–2, –3, revised; 48.4082–4, –5, amended; 48.4082–6, –7, added; 48.4082–6T, –7T, –8T, –9T, –10T, removed; 48.4083–1, amended; 48.4091–3T, redesignated as 48.4091–3, amended; 48.4101–3T, removed;

(TRAC) agreement:

Cosmetology and barber industry

(Ann 21) 19, 983 Food and beverage industry (Ann

letters, areas which will not be issued from Associate Chief Counsel, Domestic (RP 3) 1, 103 Charitable split dollar insurance, report ing requirements (Notice 24) 17, 952 Information letters available for public

Advance letter rulings and determination

  1. 19, 987 Generic agreement (Ann 19) 19,

973

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