Rev. Proc. 2020-18 is obsolete except
SECTION 3. AUTOMATIC
Internal Revenue Bulletin 2021-15 · 2026-10-03 edition · updated 2026-10-04 · United States
EXTENSION OF DESIGNATED TERMINATION DATE
.01 Automatic extension . Subject to declination by written notification pur suant to section 3.02 of this revenue pro cedure, the designated termination date with regard to all empowerment zones is deemed to be extended from Decem ber 31, 2020, to December 31, 2025. Accordingly, the designated termination date is deemed to be the same date as the date provided in section 1391(d)(1)(A)(i)
long as their contents may become mate rial in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as re quired by 26 U.S.C. 6103.
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