Page 556 - Large Business IRS Training Guides

Rev. Proc. 2004-34

Advance Payments

• Services

• Sale of goods

• Use of intellectual property

• Occupancy or use of property if the occupancy

or use is ancillary to the provision of services

• Sale, lease, or license of computer software

• Guaranty or warranty contracts ancillary to an

item or items described in earlier paragraphs

• Subscriptions

• Memberships in an organization

• Eligible gift card sale

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