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.


26 USC § 3401(f)

Scoping language

None identified, default scope is assumed to be the parent (chapter 24) of this section.
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