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The employer probably pays the waitress a really small wage, will be allowed under many minimum wage laws because she's got a job that typically generates secrets and techniques. The IRS might therefore debate that my tip is paid "for" the employer. But I am under no compulsion to leave the waitress anything. The employer, on the other half hand, is obliged to pay the services his workers render. That sort of logic don't think the exception under Section 102 can be applied. If the tip is taxable income to the waitress, purely under the general principle of Section sixty one.

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Owners of trucking companies have been known to receive prison sentences, home confinement, and large fines beyond what they pay for simply being late. Even states can be punished for not complying with regulation?they can lose up to a whopping 25% in the funding for his or interstate servicing.

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