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Rev. Proc. 2020-49

SECTION 3. EXTENSION OF TIME

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

PERIOD

The period described in section 4.02 of Rev. Proc. 2020-21 is extended. Accordingly, section 4.02 of Rev. Proc. 2020-21 is modified as follows:

.02 Time period . The period described in this section 4.02 is the period beginning on May 4, 2020, and ending on September 30, 2021.

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