wages

(f)For purposes of subsection (a), the term “wages” includes tips received by an employee in the course of his employment. Such wages shall be deemed to be paid at the time a written statement including such tips is furnished to the employer pursuant to section 6053(a) or (if no statement including such tips is so furnished) at the time received. (g)Rules similar to the rules of section 3121() shall apply for purposes of this chapter. (h)

Source

26 USC § 3401(f)


Scoping language

For purposes of subsection
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