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금융 및 시장 · 2026. 4. 13.1 분 읽기

Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips

로컬 자동 번역 · 원본 출처 언어

요약

This document contains final regulations that identify occupations that customarily and regularly received tips on or before December 31, 2024, and provide a definition of qualified tips for purposes of the income tax deduction for qualified tips. These regulations affect individuals who receive tips as part of their occupation.

원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →