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Rev. Proc. 2020-16 is obsoleted for

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2021-15 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for taxable years beginning after December 31, 2020, the effective date of the amend­ ments made by section 118 of the TC­ DTRA of 2020.

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▸Contents — Internal Revenue Bulletin 2021-15
Internal Revenue Bulletin 2021-15

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