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Notice 2020-59

SECTION 5. DRAFTING

Internal Revenue Bulletin 2020-40 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this notice are Susie Bird, Charles Gorham, and Justin Grill of the Office of Associate Chief Counsel (Income Tax & Accounting) and

September 28, 2020 782 Bulletin No. 2020–40

Adrienne Mikolashek and William Kostak of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this notice, contact Mr. Grill at (202) 317-7003, or Mr. Kostak at (202) 317-5279 (not tollfree calls).

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▸Contents — Internal Revenue Bulletin 2020-40

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