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Introduction

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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▸Contents — Internal Revenue Bulletin 2009-49

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