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Notice 2013-71 is modified to increase

SECTION 3. TEMPORARY

Internal Revenue Bulletin 2020-22 · 2026-10-03 edition · updated 2026-10-04 · United States

REDUCTION OF CASH LIMITATION PERCENTAGE

Section 5.03 of Rev. Proc. 2017-45 is modified by striking “The Cash Limitation Percentage is not less than 20 per

cent” and inserting “The Cash Limitation Percentage is not less than 10 percent”.

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▸Contents — Internal Revenue Bulletin 2020-22
Internal Revenue Bulletin 2020-22

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