(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 toor (if no statement including such tips is so furnished) at the time received. (g)Rules similar to the rules ofshall apply for purposes of this chapter. (h)


26 USC § 3401(f)

Scoping language

For purposes of subsection
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