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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-20 · 2026-10-03 edition · updated 2026-10-04 · United States

The Gaming Industry Tip Compliance Agreement Program is designed to promote compliance by the gaming industry employers and employees with the provisions of the Internal Revenue Code relating to tip income and to reduce disputes under section 3121(q).

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▸Contents — Internal Revenue Bulletin 2003-20
Internal Revenue Bulletin 2003-20

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