SECTION 1. PURPOSE
Internal Revenue Bulletin 2009-49 · 2026-10-03 edition · updated 2026-10-04 · United States
The purpose of this revenue procedure is to extend the Attributed Tip Income Program (ATIP) for two additional years. The requirements for participating in ATIP are set forth in Rev. Proc. 2006–30, 2006–2 C.B. 110.
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