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The employer probably pays the waitress a microscopic wage, which is allowed under many minimum wage laws because this wounderful woman has a job that typically generates help. The IRS might therefore believe my tip is paid "for" the business. But I am under no compulsion to leave the waitress anything. The employer, on the other instrument hand, is obliged to pay for the the services his workers render. Glad don't think the exception under Section 102 asserts. If the tip is taxable income to the waitress, it can be under standard principle of Section 61.

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