Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2008-51 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 105.—Amounts Received Under Accident and Health Plans
A notice provides additional transition relief with respect to the use of debit cards for medical expense
reimbursements at stores with the Drug Stores and Pharmacies merchant category code. See Notice 2008-104, page 1298.
2008–51 I.R.B. 1297 December 22, 2008
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