Notice 2020-25, page 863.
Internal Revenue Bulletin 2020-22 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice to temporarily expand the circumstances and time periods in which a tax-exempt bond that is purchased by its state or local governmental issuer is treated as continuing in effect without resulting in a reissuance or retirement of the purchased tax-exempt bond for purposes of § 103 and §§ 141 through 150 of the Internal Revenue Code.
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