Partnership Non-Deductible Sales-Rule F2.6 Modified

Partnership Sales Rule F2.6 governs the bundling of a magazine with the purchase of another good or service for a single price. The rule allows magazine subscriptions to be positioned within the purchase package as either deductible or non-deductible. The rule was silent to a limitation of the number of magazines that could be included in any bundled purchase.

At the March 2006 board meeting it was decided that for non-deductible partnerships a choice of magazines could be presented, but the subscriber may receive only one magazine.

Posted 3/28/06