Skip to content
ChatProjectCodes

Notice 2020-49, page 8.

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

This notice postpones to December 31, 2020, the due dates for making investments, making reinvestments, and expending amounts for construction of real property under § 45D of the Internal Revenue Code (Code) due to be performed or expended on or after April 1, 2020, and before December 31, 2020.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2020-27
Internal Revenue Bulletin 2020-27

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.