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Rev. Proc. 2020-18 is obsolete except

SECTION 8. DRAFTING

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

INFORMATION

The principal authors of this revenue procedure are Jian H. Grant and David White of the Office of Associate Chief Counsel (Financial Institutions & Prod­ ucts). For further information regarding this revenue procedure contact Mr. White at (202) 317-4562 (not a toll-free number).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determina- tion of correct tax liability. (Also Part I, § 1391.)

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▸Contents — Internal Revenue Bulletin 2021-15

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