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280G-1. Also see Rev. Proc. 2003-68 which is on page 398 of Internal Revenue Bulletin 2003-34 at www.irs.gov/pub/irs-irbs/irb03-34. For more information and a list of merchant types with corresponding MCCs see Revenue Procedure 2004-43 available at www.irs.gov/irb/2004-31IRB/ar17. See Rev. Rul. 2003-66 which is on page 1115 of Internal Revenue Bulletin 2003-26 at www.irs.gov/pub/irs-irbs/irb03-26. 4 Q Qualified payment card agents QPCAs. 1 4 R Rents. 1 3 Royalties. 1 4 S Section 409A...
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