Assertion: tip | /r/HasProperty | characterized
Facets:
value: properly
type: DEGREE
Source sentences:
text: However, under limited facts and circumstances with regard to amounts paid before January 1, 2014 which were improperly characterized as tips when they properly should have been characterized as service charges, Q&A 1 of Revenue Ruling 2012-18 may be applied prospectively under Announcement 2012-50.