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Rev. Proc. 2020-21

SECTION 5. EFFECTIVE DATE

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

This revenue procedure is effective May 4, 2020. Issuers may apply this revenue procedure retroactively to public hearings held telephonically before May 4, 2020, in response to the COVID-19 pandemic.

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

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