SECTION 4. EFFECT ON OTHER

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

DOCUMENTS

This revenue procedure modifies Rev. Proc. 2017-45 solely with respect to distributions declared by a Publicly Offered REIT or Publicly Offered RIC on or after April 1, 2020, and on or before December 31, 2020.

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▸Contents — Internal Revenue Bulletin 2020-22

Internal Revenue Bulletin 2020-22

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