26 USC 45B
§ 45B - Credit for portion of employer social security taxes paid with respect to employee cash tips
- § 45B - Credit for portion of employer social security taxes paid with respect to employee cash tips
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 1996 Amendment
- Effective Date
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