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Keywords: gratuities
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Journal Articles
Is it a Tip or a Gift? Investigating Duberstein in the Modern Gratuity Era
Available to Purchase
The ATA Journal of Legal Tax Research (2021) 19 (1): 47–60.
Published: 17 May 2021
... 2021 Duberstein tips gratuities tax avoidance As cited by the Roberts court, “Webster's International Dictionary makes the tip to be a gift, a fee; and defines a fee as a compensation for service rendered. The Standard Dictionary says a tip is money given...
