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There are millions of workers in the USA that rely on tips for most of their income, and there are well over two million businesses where the employers rely on tipped employees. According to recent statistics from the U.S. Department of Labor, food and beverage service-related workers held 6.5 million jobs in 2000 alone. The U.S. Department of Labor estimates in a 2001 study that tips and gratuities may account for well over $5 billion per year being left on plates and tip trays, financed on credit cards and handed directly into happy, open palms. But let's face facts. Relying on customers' tips for your income is tough. The average customer just doesn't realize how difficult and hard the average waiter, waitress, hair dresser, concierge, cab driver, maitre de or bartender works for their money. Dealing with and satisfying the general public is one of the most demanding jobs around. Many, if not most, tipped employees have a tough time making ends meet. And then there are the complicated IRS tax laws regarding tipping and gratuities that most employees and few employers know how to handle correctly. For the first time this new book deals with all aspects of tips and gratuities. For the employee or self-employed, learn how to earn more tips and how to properly account for and pay taxes on them. For the employer: how to manage and properly account for the taxes on tipped employees; for the bookkeeper and accountant: get the latest on tax and withholding laws.

"Amazing . . . a gem of a book that uses only the strength of the human voice to tell an American story -- sometimes dark, always fascinating." -- "USA Today "The accounts are wonderfully revealing, with gritty and almost shockingly honest detail. For all their variety, they weave a cohesive, passion-filled story of what people bring to their work. It's an addictive read." -- Harvard Business Review's Best Business Books of 2000 "Keen, disturbing, and deeply felt . . . the stories in Gig deliver a more rousing political wallop than those in Working . . . remarkable and strangely moving." -- Susan Faludi, "The Village Voice "I love this book! It's surprising and entertaining and makes the world seem like a bigger and more interesting place. "Gig manages to document everyday life and give pure narrative pleasure at the same time. One feels proud to live in the same country as the people in this book." -- Ira Glass, host of This American Life "A fascinating compilation of what the American workforce has to say about itself." -- George Plimpton "Eye-opening . . . more revealing than any theories a sociologist could concoct." -- "The Industry Standard "Entertaining, sobering, validating . . . Ordinary people discuss their jobs with extraordinary candor." -- "US Weekly "In the age of advanced spin, this book accomplishes a very rare thing. It actually lets workers speak for themselves. . . . The result makes for a fascinating read." -- Andrew Ross, director, American Studies Program at New York University "Emotional and eye-opening, each compelling description offers insight about the job itself and, more important, an intimateview of a single human life." -- "Austin Chronicle "An engaging, humorous, revealing, and refreshingly human look at the bizarre, life-threatening, and delightfully humdrum exploits of everyone from sports heroes to sex workers.

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Financial Accounting Standards Board - The Financial Accounting Standards Board is a major organization whose primary purpose is to develop Generally Accepted Accounting Principles in the United States (US GAAP), similar to what the Government Accounting Standards Board (GASB) does for local and state governments in the United States. It was created in 1973, replacing the Accounting Principles Board and the Committee on Accounting Procedure of the AICPA.

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