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Directory Results for Revenue Procedure 2003-35, This document provides guidance relating to the Gaming Industry Tipping Agreement Program. Under this program, a gaming industry employer and the Service may work together to reach a Gaming Industry Tip Compliance Agreement to Revenue Procedure 2003-4 - Rulings and Ination Letters Issuance Procedures Revised procedures are provided for furnishing ruling letters information letters etc on matters related to sections of the Code currently under the jurisdiction