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Cash Advance and ATM Surcharge Fees Considered in Two Pronouncements  


Author:  Staff Editors.


Source: Volume 19, Number 03, January/February 2006 , pp.46-47(2)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

In Rev. Proc. 2005-47 and Rev. Rul. 2005-47, the Service considered the treatment of cash advance fees and ATM surcharge fees in very common situations, providing useful but overdue guidance to credit card issuers.

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