Internal Revenue Bulletin:  2013-33 

August 12, 2013 


Table of Contents

Rev. Proc. 2013-29 Rev. Proc. 2013-29

This procedure clarifies that a taxpayer may defer recognizing in gross income advance payments received from the sale of gift cards that are redeemable by an unrelated entity. Rev. Procs. 2004-34 and 2011-18 are modified and clarified.

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