GUIDELINES FOR REQUESTING TIP RATE REDUCTIONS CONTAINED IN REV. PROC. 85-4 APPLY ONLY TO EMPLOYERS
Rev. Proc. 85-10; 1985-1 C.B. 499
- Institutional AuthorsInternal Revenue Service
- Code Sections
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Rev. Proc. 85-10
SECTION 1. PURPOSE
The purpose of this revenue procedure is to modify Rev. Proc. 85-4, 1985-4 I.R.B. 36, which provides guidelines for employers and employees of certain large food or beverage establishments who wish to apply to the district director for the district in which the establishment is located to have the percentage of gross receipts required to be allocated as tips under section 6053(c)(3)(A) of the Internal Revenue Code reduced from 8 percent to a lower percentage (not below 2 percent). Rev. Proc. 85-4 will apply only to employers making application to the district director. Guidelines for employees making application will be issued upon publication of regulations.
SEC. 2. MODIFICATION
01 Sections 3.03 and 3.04 of Rev. Proc. 85-4 are withdrawn.
02 Sections 3.01, 3.05, 3.06, 3.07, 4.01 and 4.02 of Rev. Proc. 85-4 are modified to apply only to applications filed by employers.
SEC. 3. EFFECTIVE DATE
Rev. Proc. 85-4 is modified effective January 28, 1985.
- Institutional AuthorsInternal Revenue Service
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available