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Download AICPA Recommends Change to IRS Rules Governing Gift Cards.pdf (139 KB)

Publication Date

7-18-2012

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Consumer credit

Disciplines

Accounting | Taxation

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Copyright and permission to reprint held by: American Institute of Certified Public Accountants

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Letter from Patricia A. Thompson, CPA, Chair, AICPA Tax Executive Committee, to Andrew Keyso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Recommendation for Modification of Rev. Proc. 2011-18 Concerning the Accounting Method for Income from Gift Card Receipts.

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