Credit for Employer Social Security Taxes Paid on Employee Tips
type: GovernmentService
description: This document removes the temporary regulations pertaining to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments. The temporary regulations were published in the Federal Register on December 23, 1993. Statutory changes made by the Small Business Job Protection Act of 1996 have made these temporary regulations obsolete.
date published: 1996-12-20
start time: 1994-01-01
provider: IRS
  type: GovernmentOrganization
  parent organization: US Department of the Treasury
citation: DigitalDocument
license: https://creativecommons.org/publicdomain/zero/1.0/
source: https://www.federalregister.gov/documents/1996/12/20/96-32249/credit-for-employer-social-security-taxes-paid-on-employee-tips
source organization: US Federal Register
publisher: AI Analytics

PropertyValue
property ID: Federal Register Document Number
value: 96-32249

PropertyValue
property ID: Federal Register Citation
value: 61 FR 67212

PropertyValue
property ID: CFR Reference
value: 26 CFR 1

PropertyValue
property ID: Treasury Docket
value: TD 8699

AI Analytics
type: Organization