tip

tip, n.

1. A piece of special information; esp., in securities law, advance or inside information passed from one person to another. See INSIDE INFORMATION; INSIDER TRADING. [Cases: Securities Regulation 60.28(2). C.J.S. Securities Regulation § 180.]

2. A gratuity for service given. • Tip income is taxable. IRC (26 USCA) § 61(a). [Cases: Internal Revenue 3163; Taxation 986. 1.]

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词条贡献者

双语律师Max，国际知名法学院法律专业，擅长翻译各类与航空航天、国防及政府服务相关的法律文件。