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Rev. Proc. 2020-43

SECTION 6. EFFECTIVE DATE

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

This revenue procedure is effective for modifications to contracts occurring on or after October 9, 2020, and before January 1, 2023. A taxpayer, however, may rely on this revenue procedure for modifications to contracts occurring before October 9, 2020.

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

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