Notice 2020-32, page 837.

Internal Revenue Bulletin 2020-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance regarding the nondeductibility of costs that are the subject of loan forgiveness under section 1106 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Public Law 116-136, 134 Stat. 281 (March 27, 2020).

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▸Contents — Internal Revenue Bulletin 2020-21

Internal Revenue Bulletin 2020-21

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