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Rev. Proc. 2020-34

SECTION 1. PURPOSE

Internal Revenue Bulletin 2020-26 · 2026-10-03 edition · updated 2026-10-04 · United States

In response to the Coronavirus Disease 2019 (COVID-19) emergency, this revenue procedure describes temporary safe

harbors for the purpose of determining the Federal tax status of certain arrangements that hold real property as trusts. Under the safe harbors, certain modifications to mortgage loans, certain modifications to leases, and certain additional capital contributions are not treated under § 301.7701–4(c) of the Procedure and Administration Regulations as manifesting a power to vary.

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▸Contents — Internal Revenue Bulletin 2020-26
Internal Revenue Bulletin 2020-26

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