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SECTION 5. DEEMED COMPLIANCE

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

WITH SECTION 6053.

An employer who complies with the reporting requirements of Section V. of its Gaming Industry Tip Compliance Agreement, and participating employees of the employer who report in accordance with the agreement, will be deemed to be in compliance with the reporting requirements of section 6053 of the Internal Revenue Code for the taxable periods during which the agreement remains in effect.

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

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