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Rev. Proc. 2020-49

SECTION 1. PURPOSE

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

This revenue procedure provides temporary guidance regarding the public approval requirement under § 147(f) of the Internal Revenue Code for tax-exempt qualified private activity bonds. Specifically, in light of the continuing Coronavirus Disease 2019 (COVID-19) pandemic, this revenue procedure extends until September 30, 2021, the time period described in section 4.02 of Rev. Proc. 2020-21, 2020-22 I.R.B. 872, during which certain telephonic hearings are permitted.

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▸Contents — Internal Revenue Bulletin 2020-48
Internal Revenue Bulletin 2020-48

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