Important Information From the IRS
The IRS has some very specific information and rules when it comes to bartering and barter exchanges. Listed below are links to various sections of the IRS website that will help you understand the requirements of both the Barter Exchange and the members of the exchange.
Four Things You Should Know if You Barter
Publication 1281: Backup Withholding For Missing And Incorrect Name/TIN(S) - pdf document