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Notice 2020-46, page 7.

Internal Revenue Bulletin 2020-27 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance under the Internal Revenue Code on the federal income and employment tax treatment of cash payments made by employers under leave-based donation programs to aid victims of the ongoing Coronavirus Disease 2019 (COVID-19) pandemic as described in the notice.

INCOME TAX

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▸Contents — Internal Revenue Bulletin 2020-27
Internal Revenue Bulletin 2020-27

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