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Rev. Proc. 2020-34

SECTION 7. SAFE HARBOR

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

For the purpose of determining whether the arrangement is treated as a trust under § 301.7701-4(c) and Revenue Ruling 2004-86, the actions described in section

6 of this revenue procedure are not manifestations of a power to vary.

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

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