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The employer probably pays the waitress a small wage, which is allowed under many minimum wage laws because this wounderful woman has a job that typically generates ends. The IRS might therefore conisder that my tip is paid "for" the employer. But I am under no compulsion to leave the waitress anything. The employer, on the other half hand, is obliged to repay the services his workers render. I absolutely don't think the exception under Section 102 correlates. If the tip is taxable income to the waitress, it is only under the general principle of Section 61.

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