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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2011-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxpayers engaged in the trade or business of selling goods at retail that use an overall accrual method of accounting and issue gift cards described in section 4.02 of this revenue procedure in exchange for returned goods.

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▸Contents — Internal Revenue Bulletin 2011-5
Internal Revenue Bulletin 2011-5

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