SECTION 3. TAXPAYER RELIANCE
Internal Revenue Bulletin 2020-41 · 2026-10-03 edition · updated 2026-10-04 · United States
Before the regulations under section 987 are amended as described in section 2
October 5, 2020 886 Bulletin No. 2020–41
of this Notice, taxpayers may rely on the provisions of this Notice.
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