Skip to content

Rev. Proc. 80-27 does not address the

SECTION 12. RELIANCE

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

.01 By a central or subordinate organization .02 By grantors and contributors

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

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2020-21

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.