nonallocable receipts

(6) Nonallocable receipts defined For purposes of this subsection, the term “nonallocable receipts” means receipts which are allocable to— (A) carryout sales, or (B) services with respect to which a service charge of 10 percent or more is added.


26 USC § 6053(c)(6)

Scoping language

For purposes of this subsection
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