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The employer probably pays the waitress a very tiny wage, and allowed under many minimum wage laws because he has a job that typically generates help. The IRS might therefore conisder that my tip is paid "for" the business. But I am under no compulsion to leave the waitress anything. The employer, alternatively hand, is obliged to pay for the the services his workers render. Therefore don't think the exception under Section 102 can be applied. If the tip is taxable income to the waitress, it is merely under the typical principle of Section 61.

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