nonallocable receipts
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 6053Internal Revenue Code · Reporting of tips · in this section