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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2003-8 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to payment card organizations seeking to act on behalf of cardholder/payors in soliciting, collecting, and validating merchants’ names, TINs and corporate status and on behalf of merchant/payees in furnishing such information to cardholder/payors.

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▸Contents — Internal Revenue Bulletin 2003-8
Internal Revenue Bulletin 2003-8

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