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Part III. Administrative, Procedural, and Miscellaneous

SECTION 3. SCOPE.

Internal Revenue Bulletin 2003-26 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to payment card organizations and their members and affiliates and to cardholder/payors that purchase goods or services in payment card transactions. In addition, cardholder/payors, or their authorized agents, will be allowed to rely on MCCs or equivalent Industry Codes for purposes of TIN matching with respect to reportable payments.

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▸Contents — Internal Revenue Bulletin 2003-26
Internal Revenue Bulletin 2003-26

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