SECTION 1. PURPOSE
Internal Revenue Bulletin 2019-31 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice modifies the guidance provided in Notice 2013-29, 2013-1 C.B. 1085; Notice 2013-60, 2013-2 C.B. 431; Notice 2014-46, 2014-2 C.B. 520; Notice 2015-25, 2015-13 I.R.B. 814; Notice 2016-31, 2016-23 I.R.B. 1025; Notice 2017-04, 2017-4 I.R.B. 541; and Notice 2018-59, 2018-28 I.R.B. 196 (collectively, the prior IRS notices) to provide that the continuity safe harbor (as defined below) may be tolled and extended in certain limited circumstances involving significant national security concerns.
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