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Introduction

SECTION 4. SCOPE

Internal Revenue Bulletin 2007-30 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to payment card organizations acting or seeking to act on behalf of cardholder/payors in soliciting, collecting, and validating merchant/payee data and on behalf of merchant/payees in furnishing merchant/payee data to cardholder/payors.

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▸Contents — Internal Revenue Bulletin 2007-30

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