Tip credit for professional employer organizations.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1997. The length of the article is 1187 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Congressional intent appears to allow the IRC section 45B(b)(2) employment tip credit to professional employer organizations (PEO) which lease employees to food and beverage establishments. The issue has not been addressed by the IRS or the courts, but logic and legislative history point to a resolution in PEOs' favor rather than food and beverage establishments which do not pay the employees' wages. The tip credit was established under the Fair Labor Standards Act of 1938.

Citation Details
Title: Tip credit for professional employer organizations.
Author: David W. Appel
Publication:The Tax Adviser (Magazine/Journal)
Date: October 1, 1997
Publisher: American Institute of CPA's
Volume: 28 Issue: n10 Page: 631(2)

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