nonallocable receipts
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6053 — in this section
For purposes of this subsection, the term “nonallocable receipts” means receipts which are allocable to—
(A) carryout sales, or
(B) services with respect to which a service charge of 10 percent or more is added.