Skip to content
ChatProjectCodes

SECTION 3. SCOPE.

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

This revenue procedure applies to payment card organizations and their mem

bers, affiliates, and licensees 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 as defined in section 3406(b). Currently, the IRS TIN Matching Program is available only for certain reportable payments as defined in section 3406(b), including reportable payments under sections 6041 and 6041A.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2004-31
Internal Revenue Bulletin 2004-31

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.