Skip to content

Rev. Proc. 2020-17

SECTION 7. EFFECTIVE DATE

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

This revenue procedure is effective as of the date this revenue procedure is published in the Internal Revenue Bulletin, and applies to all prior open taxable years, subject to the limitations of section 6511.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2020-12

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.