{"component": "clause", "props": {"groups": [{"snippet_links": [{"key": "the-principal", "type": "definition", "offset": [0, 13]}, {"key": "revenue-procedure", "type": "definition", "offset": [29, 46]}, {"key": "the-office", "type": "clause", "offset": [69, 79]}, {"key": "chief-counsel", "type": "definition", "offset": [93, 106]}, {"key": "for-further-information", "type": "clause", "offset": [137, 160]}, {"key": "technical-guidance", "type": "definition", "offset": [269, 287]}, {"key": "toll-free", "type": "definition", "offset": [321, 330]}], "samples": [{"hash": "jJfJdmJn12Q", "uri": "/contracts/jJfJdmJn12Q#drafting-information", "label": "Closing Agreement", "score": 19.0, "published": true}, {"hash": "eSsm7V7sj1d", "uri": "/contracts/eSsm7V7sj1d#drafting-information", "label": "Rev. 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For further information about this revenue procedure, contact \u2587\u2587\u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587, Senior Program Analyst, LMSB Office of Pre-Filing and Technical Guidance, at (\u2587\u2587\u2587) \u2587\u2587\u2587-\u2587\u2587\u2587\u2587 (voice)(not a toll free call),", "hash": "0d64d1d7ef9065950c76b2484daec4db", "id": 1}, {"snippet_links": [{"key": "the-principal", "type": "definition", "offset": [0, 13]}, {"key": "the-office", "type": "clause", "offset": [58, 68]}, {"key": "chief-counsel", "type": "definition", "offset": [82, 95]}, {"key": "information-regarding", "type": "clause", "offset": [125, 146]}, {"key": "toll-free", "type": "definition", "offset": [209, 218]}], "samples": [{"hash": "k4Q0vFI99Yf", "uri": "/contracts/k4Q0vFI99Yf#drafting-information", "label": "Ffi Agreement", "score": 21.8241025095, "published": true}, {"hash": "ePn7QdY3HsU", "uri": "/contracts/ePn7QdY3HsU#drafting-information", "label": "Ffi Agreement", "score": 19.9123887748, "published": true}], "size": 4, "snippet": "The principal author of this notice is \u2587\u2587\u2587\u2587. \u2587. \u2587\u2587\u2587\u2587\u2587\u2587 of the Office of Associate Chief Counsel (International). For further information regarding this notice, contact \u2587\u2587\u2587\u2587 \u2587. \u2587\u2587\u2587\u2587\u2587\u2587\u2587 on (\u2587\u2587\u2587) \u2587\u2587\u2587-\u2587\u2587\u2587\u2587 (not a toll free call).", "hash": "903e63fbd87ebe27a3a160dbf78b2e7b", "id": 2}, {"snippet_links": [{"key": "the-principal", "type": "definition", "offset": [0, 13]}, {"key": "chief-counsel", "type": "definition", "offset": [92, 105]}, {"key": "information-regarding", "type": "clause", "offset": [168, 189]}, {"key": "release-date", "type": "definition", "offset": [303, 315]}, {"key": "alternative-commitment", "type": "definition", "offset": [351, 373]}, {"key": "rate-determination", "type": "clause", "offset": [410, 428]}, {"key": "education-program", "type": "clause", "offset": [429, 446]}, {"key": "the-internal-revenue-service", "type": "definition", "offset": [452, 480]}, {"key": "reporting-compliance", "type": "clause", "offset": [516, 536]}, {"key": "in-accordance-with", "type": "definition", "offset": [550, 568]}, {"key": "internal-revenue-code-of-1986", "type": "definition", "offset": [573, 602]}, {"key": "the-code", "type": "clause", "offset": [623, 631]}, {"key": "written-statements", "type": "clause", "offset": [674, 692]}, {"key": "calendar-month", "type": "definition", "offset": [750, 764]}, {"key": "to-the-employer", "type": "clause", "offset": [799, 814]}, {"key": "day-of", "type": "clause", "offset": [827, 833]}], "samples": [{"hash": "gsZWQQPyLPe", "uri": "/contracts/gsZWQQPyLPe#drafting-information", "label": "Tip Reporting Alternative Commitment (Trac) Agreement", "score": 31.7780318641, "published": true}, {"hash": "9xQSslOogUP", "uri": "/contracts/9xQSslOogUP#drafting-information", "label": "Tip Reporting Alternative Commitment (Trac) Agreement", "score": 30.4504085877, "published": true}], "size": 3, "snippet": "The principal author of this announce- ment is \u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587\u2587 of the Office of the Associate Chief Counsel (Employee Ben- efits and Exempt Organizations). For fur- ther information regarding this announce- ment, contact \u2587\u2587\u2587 \u2587\u2587\u2587\u2587 of the Office of Specialty Taxes on (\u2587\u2587\u2587) \u2587\u2587\u2587-\u2587\u2587\u2587\u2587 (not a toll-free call). Release date: April 24, 2000 This Tip Reporting Alternative Commitment (TRAC) agreement is part of the Tip Rate Determination/Education Program that the Internal Revenue Service implemented in 1993 to promote tip reporting compliance by employees in accordance with the Internal Revenue Code of 1986. Section 6053(a) of the Code requires employees to furnish one or more written statements to their employers reporting all tips re- ceived in each calendar month. The statements must be furnished to the employer by the 10th day of the following month.", "hash": "14da3cf916294210610ccae49bb27408", "id": 3}, {"snippet_links": [{"key": "the-principal", "type": "definition", "offset": [0, 13]}, {"key": "revenue-ruling", "type": "definition", "offset": [29, 43]}, {"key": "the-office", "type": "clause", "offset": [65, 75]}, {"key": "chief-counsel", "type": "definition", "offset": [89, 102]}, {"key": "information-regarding", "type": "clause", "offset": [154, 175]}], "samples": [{"hash": "cvLJglQxOSW", "uri": "/contracts/cvLJglQxOSW#drafting-information", "label": "Lease Agreement", "score": 25.1703362613, "published": true}, {"hash": "9WrrMp22qbx", "uri": "/contracts/9WrrMp22qbx#drafting-information", "label": "Lease Agreement", "score": 13.0, "published": true}], "size": 3, "snippet": "The principal author of this revenue ruling is \u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling, contact \u2587\u2587. \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 on (\u2587\u2587\u2587) \u2587\u2587\u2587-\u2587\u2587\u2587\u2587 (not a toll-free call).", "hash": "97ca2d01f8066e7df5a5484b098b8911", "id": 4}, {"snippet_links": [{"key": "drafted-by", "type": "clause", "offset": [20, 30]}], "samples": [{"hash": "giVMgH7cdWz", "uri": "/contracts/giVMgH7cdWz#drafting-information", "label": "Fee and Leasehold Mortgage, Assignment of Leases and Rents, Security Agreement and Fixture Filing (Lasalle Hotel Properties)", "score": 18.0, "published": true}, {"hash": "6bXxH2vtA85", "uri": "/contracts/6bXxH2vtA85#drafting-information", "label": "Second Fee and Leasehold Mortgage, Assignment of Leases and Rents, Security Agreement and Fixture Filing (Lasalle Hotel Properties)", "score": 18.0, "published": true}], "size": 2, "snippet": "This instrument was drafted by: R\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587, Esq. Cadwalader, W\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 & T\u2587\u2587\u2587 1\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587 \u2587\u2587\u2587 \u2587\u2587\u2587\u2587, \u2587\u2587 \u2587\u2587\u2587\u2587\u2587", "hash": "6281a4a7b7ecf65e4d90225c4e78be13", "id": 5}, {"snippet_links": [{"key": "the-principal", "type": "definition", "offset": [0, 13]}, {"key": "agreement-program", "type": "definition", "offset": [78, 95]}, {"key": "chief-counsel", "type": "definition", "offset": [117, 130]}, {"key": "information-regarding", "type": "clause", "offset": [160, 181]}], "samples": [{"hash": "7n4ra4DubqR", "uri": "/contracts/7n4ra4DubqR#drafting-information", "label": "Advance Pricing Agreement", "score": 32.9605746587, "published": true}, {"hash": "b5JFqUnufFa", "uri": "/contracts/b5JFqUnufFa#drafting-information", "label": "Advance Pricing Agreement (Apa)", "score": 19.0, "published": true}], "size": 2, "snippet": "The principal author of this Notice is \u2587\u2587\u2587\u2587\u2587 \u2587. \u2587\u2587\u2587\u2587\u2587\u2587 of the Advance Pricing Agreement Program, Office of Associate Chief Counsel (International). For further information regarding this Notice, contact \u2587\u2587. \u2587\u2587\u2587\u2587\u2587\u2587 or \u2587\u2587. \u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587 at (\u2587\u2587\u2587) \u2587\u2587\u2587-\u2587\u2587\u2587\u2587 (not a toll-free call).", "hash": "552f9450ef20920292b815b325b0f3d0", "id": 6}, {"snippet_links": [{"key": "the-principal", "type": "definition", "offset": [0, 13]}, {"key": "final-regulations", "type": "clause", "offset": [30, 47]}, {"key": "chief-counsel", "type": "definition", "offset": [92, 105]}, {"key": "income-taxes", "type": "clause", "offset": [138, 150]}, {"key": "reporting-and-recordkeeping-requirements", "type": "clause", "offset": [152, 192]}], "samples": [{"hash": "4RJo3Vws2DT", "uri": "/contracts/4RJo3Vws2DT#drafting-information", "label": "Insurance Contract", "score": 32.1889561594, "published": true}, {"hash": "iPPoTk0LZuv", "uri": "/contracts/iPPoTk0LZuv#drafting-information", "label": "Employer Owned Life Insurance Contract", "score": 21.0527036277, "published": true}], "size": 2, "snippet": "The principal author of these final regulations is \u2587\u2587\u2587\u2587\u2587\u2587\u2587 \u2587. \u2587\u2587\u2587\u2587, Office of the Associate Chief Counsel (Procedure and Administration). Income taxes, Reporting and recordkeeping requirements.", "hash": "4b453a9b89f5f8c8ba49cf10f47ef0d7", "id": 7}, {"snippet_links": [{"key": "drafted-by", "type": "clause", "offset": [20, 30]}], "samples": [{"hash": "4no4efsxC8U", "uri": "/contracts/4no4efsxC8U#drafting-information", "label": "Mortgage, Assignment of Leases and Rents, Security Agreement and Fixture Filing (Hines Global REIT, Inc.)", "score": 21.9144421629, "published": true}], "size": 2, "snippet": "This instrument was drafted by: \u2587\u2587\u2587\u2587\u2587\u2587 \u2587. \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587, Esq. \u2587\u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587 LLP \u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587, \u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587 \u2587\u2587\u2587\u2587, \u2587\u2587\u2587 \u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587", "hash": "e8155c7f98cabb118f9f5ac14ab98531", "id": 8}, {"snippet_links": [{"key": "the-principal", "type": "definition", "offset": [0, 13]}, {"key": "chief-counsel", "type": "definition", "offset": [92, 105]}, {"key": "employee-benefits", "type": "clause", "offset": [107, 124]}, {"key": "information-regarding", "type": "clause", "offset": [164, 185]}, {"key": "program-administrator", "type": "clause", "offset": [231, 252]}], "samples": [{"hash": "96B966SrEOZ", "uri": "/contracts/96B966SrEOZ#drafting-information", "label": "Tip Rate Determination Agreement", "score": 31.9113020423, "published": true}], "size": 1, "snippet": "The principal author of this announce- ment is \u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587\u2587 of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations). For further information regarding this an- nouncement, contact \u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587, MSU program administrator, Office of Spe- cialty Taxes, on (202) 376\u20130687 (not a toll-free call). District] or designee.", "hash": "95f1aac4b0bb54df8da742c7c97a2a09", "id": 9}, {"snippet_links": [{"key": "the-principal", "type": "definition", "offset": [0, 13]}, {"key": "chief-counsel", "type": "definition", "offset": [92, 105]}, {"key": "employee-benefits", "type": "clause", "offset": [107, 124]}, {"key": "information-regarding", "type": "clause", "offset": [164, 185]}, {"key": "program-administrator", "type": "clause", "offset": [231, 252]}, {"key": "department-of-the-treasury", "type": "clause", "offset": [333, 359]}, {"key": "internal-revenue-service", "type": "clause", "offset": [360, 384]}, {"key": "director-of", "type": "clause", "offset": [417, 428]}, {"key": "agree-to", "type": "clause", "offset": [477, 485]}, {"key": "alternative-commitment", "type": "definition", "offset": [514, 536]}, {"key": "the-parties-agree-that", "type": "clause", "offset": [549, 571]}, {"key": "requirements-for-reporting", "type": "clause", "offset": [588, 614]}, {"key": "the-employer", "type": "definition", "offset": [657, 669]}, {"key": "liability-for", "type": "clause", "offset": [672, 685]}, {"key": "with-respect-to", "type": "clause", "offset": [740, 755]}], "samples": [{"hash": "kUrdHTY0Rhf", "uri": "/contracts/kUrdHTY0Rhf#drafting-information", "label": "Tip Reporting Agreement", "score": 31.0827404988, "published": true}], "size": 1, "snippet": "The principal author of this announce- ment is \u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587\u2587 of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations). For further information regarding this an- nouncement, contact \u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587, MSU program administrator, Office of Spe- cialty Taxes, on (202) 376\u20130687 (not a toll-free call). between Department of the Treasury-Internal Revenue Service (\u2018\u2018Employer\u2019\u2019) and the District Director of Internal Revenue (\u2018\u2018District Director\u2019\u2019) hereby agree to the following Tip Reporting Alternative Commitment (\u2018\u2018TRAC\u2019\u2019). The parties agree that the current law requirements for reporting cash and charged tips and for determining the Employer\u2019s liability for Federal Insur- ance Contribution Act (\u2018\u2018FICA\u2019\u2019) taxes with respect to those tips operate as described below:", "hash": "aeaf03fb44f8fb83cbc8791b8ec2e31d", "id": 10}], "next_curs": "Cl0SV2oVc35sYXdpbnNpZGVyY29udHJhY3RzcjkLEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2Ih1kcmFmdGluZy1pbmZvcm1hdGlvbiMwMDAwMDAwYQyiAQJlbhgAIAA=", "clause": {"parents": [["special-state-provisions", "Special State Provisions"], ["application-to-minnesota-property", "Application to Minnesota Property"], ["warranty-of-title-power-and-authority", "Warranty of Title; Power and Authority"], ["miscellaneous-provisions", "Miscellaneous Provisions"], ["certain-matters-relating-to-property-located-in-the-state-of-minnesota", "Certain Matters Relating to Property Located in the State of Minnesota"]], "title": "DRAFTING INFORMATION", "size": 52, "children": [], "id": "drafting-information", "related": [["updating-information", "Updating information", "Updating information"], ["supporting-information", "Supporting Information", "Supporting Information"], ["furnishing-information", "Furnishing Information", "Furnishing Information"], ["accounting-information", "Accounting Information", "Accounting Information"], ["listing-information", "Listing Information", "Listing Information"]], "related_snippets": [], "updated": "2025-07-07T12:37:40+00:00", "also_ask": [], "drafting_tip": null, "explanation": "The DRAFTING INFORMATION clause identifies the individuals or entities responsible for preparing the document and may include their contact details or affiliations. In practice, this clause often lists the names of drafters, their roles, and sometimes the date or version of the draft, providing a clear record of authorship and revision history. Its core function is to ensure transparency regarding the document's origin, facilitate communication for clarifications or future amendments, and maintain accountability in the drafting process."}, "json": true, "cursor": ""}}