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Rev. Proc. 2020-17

SECTION 4. SCOPE

Internal Revenue Bulletin 2020-12 · 2026-10-03 edition · updated 2026-10-04 · United States

Sections 3 and 6 of this revenue procedure apply to any eligible individual who, but for this revenue procedure, is (or was) required to report a transaction with, or ownership of, an applicable tax-favored foreign trust under section 6048.

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▸Contents — Internal Revenue Bulletin 2020-12
Internal Revenue Bulletin 2020-12

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