In a comment letter to the IRS, the�AICPA recommended a modification to guidance that governs the treatment of retail gift cards when the issuance and redemption of a card is handled by financially unrelated entities.

Source: http://feedproxy.google.com/~r/AICPA_PressCenter/~3/eclhIU2EFwA/AICPAChangetoIRSRulesGiftCards.aspx
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