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Rev. Proc. 2020-47

SECTION 5. EFFECT ON OTHER

Internal Revenue Bulletin 2020-48 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Revenue Procedure 2007-32 is modified. A ­GITCA executed pursuant to Reve

nue Procedure 2003-35 and Revenue Procedure 2007-32 will remain in effect until the expiration date set forth in that agreement, unless modified by the ­renewal of a ­GITCA under section 4.04 of Revenue Procedure 2007-32 (as modified by section 3 of this revenue procedure).

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▸Contents — Internal Revenue Bulletin 2020-48

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