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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-31 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth the requirements for participating in the Attributed Tip Income Program (ATIP). ATIP provides benefits to employers and employees similar to those offered under previous tip reporting agreements without requiring one-on-one meetings with the Service to determine tip rates or eligibility.

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▸Contents — Internal Revenue Bulletin 2006-31
Internal Revenue Bulletin 2006-31

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