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Notice 2020-40

SECTION 5. DRAFTING

Internal Revenue Bulletin 2020-25 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Maggie Stehn of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Maggie Stehn at (202) 317-6853 (not a toll-free number).

Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19

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▸Contents — Internal Revenue Bulletin 2020-25

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