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Given the amount involved, in my opinion this is not taxable income.
You didn't provide any product or service in exchange for the gift card; on the contrary, you gave them an opportunity to sell you something. That opportunity came at your expense in time and travel.
Given the amount involved, in my opinion this is not taxable income.
You didn't provide any product or service in exchange for the gift card; on the contrary, you gave them an opportunity to sell you something. That opportunity came at your expense in time and travel.
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