DRAFTING INFORMATION. The principal author of this revenue procedure is Xxxxxx Xxxxxxxx of the Office of Associate Chief Counsel (Procedure & Administration). For further information about this revenue procedure, contact Xxxxxxx Xxxxxx, Senior Program Analyst, LMSB Office of Pre-Filing and Technical Guidance, at (000) 000-0000 (voice)(not a toll free call),
DRAFTING INFORMATION. The principal author of this notice is Xxxx. X. Xxxxxx of the Office of Associate Chief Counsel (International). For further information regarding this notice, contact Xxxx X. Xxxxxxx on (000) 000-0000 (not a toll free call).
DRAFTING INFORMATION. This instrument was drafted by: Rxxxx Xxxxx, Esq. Cadwalader, Wxxxxxxxxx & Txxx 100 Xxxxxx Xxxx Xxx Xxxx, XX 00000
DRAFTING INFORMATION. The principal author of this announce- ment is Xxxxx Xxxxxxx of the Office of the Associate Chief Counsel (Employee Ben- efits and Exempt Organizations). For fur- ther information regarding this announce- ment, contact Xxx Xxxx of the Office of Specialty Taxes on (000) 000-0000 (not a toll-free call). Release date: April 24, 2000 This Tip Reporting Alternative Commitment (TRAC) agreement is part of the Tip Rate Determination/Education Program that the Internal Revenue Service implemented in 1993 to promote tip reporting compliance by employees in accordance with the Internal Revenue Code of 1986. Section 6053(a) of the Code requires employees to furnish one or more written statements to their employers reporting all tips re- ceived in each calendar month. The statements must be furnished to the employer by the 10th day of the following month.
DRAFTING INFORMATION. The principal author of this revenue ruling is Xxxx Xxxxxxxxx of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling, contact Xx. Xxxxxxxxx on (000) 000-0000 (not a toll-free call).
DRAFTING INFORMATION. The principal author of this revenue procedure is Xxxxx Xxxxxx of the Office of Associate Chief Counsel (Procedure & Administration). For further information about
DRAFTING INFORMATION. The principal author of these final regulations is Xxxxxxx X. Xxxx, Office of the Associate Chief Counsel (Procedure and Administration). Income taxes, Reporting and recordkeeping requirements.
DRAFTING INFORMATION. The principal author of this Notice is Xxxxx X. Xxxxxx of the Advance Pricing Agreement Program, Office of Associate Chief Counsel (International). For further information regarding this Notice, contact Xx. Xxxxxx or Xx. Xxxx Xxxxxx at (000) 000-0000 (not a toll-free call).
DRAFTING INFORMATION. The preliminary regulatory text included with this Notice was drafted by the Office of the Regional Solicitor, 0000 Xxxxxxxxxx Xxxxx, Xxxxx 000, 36 CFR Part 242 50 CFR Part 100
DRAFTING INFORMATION. The principal author of the final regulation is Xxxxx Xxxxxxxx of the Office of Associate Chief Counsel, Procedure and Administration (Collection, Bankruptcy and Summonses Division). Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements. ■ Accordingly, 26 CFR part 301 is amended as follows:
