Internal Revenue Bulletin: 2006-31 |
July 31, 2006 |
Table of Contents
Rev. Proc. 2006-30 Rev. Proc. 2006-30
Report of tips by employee to employer. This procedure provides guidance on the Attributed Tip Income Program (ATIP), which is a new voluntary tip reporting program providing benefits to employers and employees similar to other tip reporting agreements without requiring one-on-one meetings with the Service to determine tip rates or eligibility.
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