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SECTION 10. DRAFTING

Internal Revenue Bulletin 2004-31 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Donna Welch of the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this revenue procedure, contact Ms. Welch at (202) 622–4910 (not a toll-free call).

26 CFR 1.6041–1: Return of information as to pay- ments of $600 or more. (Also: 26 CFR 1.6041A.)

Merchant Category Codes to Determine Reportable Payment Card Transactions

Rev. Proc. 2004–43

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▸Contents — Internal Revenue Bulletin 2004-31
Internal Revenue Bulletin 2004-31

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