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Rev. Proc. 2020-43

SECTION 4. ADDITIONAL

Internal Revenue Bulletin 2020-45 · 2026-10-03 edition · updated 2026-10-04 · United States

WAIVERS DURING EXAM

In addition to automatic waivers and waivers through application to the IRS under Section 3 of Rev. Proc. 2003-16, the IRS, in the course of examining a taxpayer’s individual income tax return, may determine that the taxpayer qualifies for a waiver of the 60-day rollover requirement under § 402(c)(3)(B) or 408(d)(3)(I).

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▸Contents — Internal Revenue Bulletin 2020-45
Internal Revenue Bulletin 2020-45

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