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Revision as of 22:49, 7 October 2026
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The employer probably pays the waitress a very small wage, and also allowed under many minimum wage laws because she has a job that typically generates suggestions. The IRS might therefore believe my tip is paid "for" the employer. But I am under no compulsion to leave the waitress anything. The employer, on the other hand, is obliged to pay the services his workers render. Liked working out don't think the exception under Section 102 correlates.
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