Internal Revenue Bulletin 2020-16 (PDF rendition): IRS Revenue Procedures

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 2020–16
April 13, 2020
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
ADMINISTRATIVE
Notice 2020-20, page 660.
This notice amplifies Notice 2020-18, and provides addi-
tional tax relief under section 7508A of the Code for tax-
payers affected by the Coronavirus Disease (COVID-19)
emergency. The due date for filing Federal gift and gener-
ation-skipping transfer tax returns and making Federal gift
and generation-skipping transfer tax payments due April
15, 2020, is postponed to July 15, 2020. Associated in-
terest, additions to tax, and penalties for late payment will
also be suspended until July 15, 2020.
EMPLOYMENT TAX &
SELF-EMPLOYMENT TAX
Notice 2020-21, page 660.
Notice 2020-21 provides that employment tax credits for
paid qualified sick leave wages and paid qualified family leave
wages required by the Families First Coronavirus Response
Act (“the Act”) will apply to such wages and compensation
paid for periods beginning on April 1, 2020 and ending on
December 31, 2020, and that days beginning on April 1,
2020 and ending on December 31, 2020 will be taken into
account for credits for paid qualified sick leave equivalents
and paid qualified family leave equivalents for certain self-em-
ployed individuals provided by the Act.
INCOME TAX
Rev. Proc. 2020-14, page 661.
Generally, U.S. citizens or resident aliens living and working
abroad are taxed on their worldwide income. However, if
their tax home is in a foreign country and they meet either the
bona fide residence test or the physical presence test, they
can choose to exclude from their income a limited amount of
their foreign earned income ($105,900 for 2019). Both the
bona fide residence test and the physical presence test con-
tain minimum time requirements. Revenue Procedure 2020-
14 provides a waiver under section 911(d)(4) for the time
requirements for individuals electing to exclude their foreign
earned income who must leave a foreign country because of
war, civil unrest, or similar adverse conditions in that coun-
try. Rev. Proc. 2020-14 adds the Democratic Republic of
the Congo, Haiti, Sudan, and Venezuela to the list of waiver
countries for tax year 2019 for which the minimum time re-
quirements are waived.
Finding Lists begin on page ii.

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing of-
ficial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of inter-
nal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rul-
ings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury’s Office of the Assistant
Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
April 13, 2020 Bulletin No. 2020–16

Part III
Update to Notice 2020-
18, Relief for Taxpayers
Affected by Ongoing
Coronavirus Disease 2019
Pandemic, Related to Gift
and Generation-Skipping
Transfer Tax Filing and
Payment Deadlines
Notice 2020-20
I. PURPOSE
On March 13, 2020, the President of
the United States issued an emergency
declaration under the Robert T. Stafford
Disaster Relief and Emergency Assistance
Act in response to the ongoing Coronavi-
rus Disease 2019 (COVID-19) pandemic
(Emergency Declaration). The Emergen-
cy Declaration instructed the Secretary of
the Treasury “to provide relief from tax
deadlines to Americans who have been
adversely affected by the COVID-19
emergency, as appropriate, pursuant to 26
U.S.C. 7508A(a).” Pursuant to the Emer-
gency Declaration, this notice provides re-
lief under section 7508A(a) of the Internal
Revenue Code (Code) for the persons de-
scribed in section III of this notice that the
Secretary of the Treasury has determined
to be affected by the COVID-19 emergen-
cy. This notice amplifies Notice 2020-18.
II. BACKGROUND
Section 7508A of the Internal Reve-
nue Code (Code) provides the Secretary
of the Treasury or his delegate (Secre-
tary) with authority to postpone the time
for performing certain acts under the in-
ternal revenue laws for a taxpayer deter-
mined by the Secretary to be affected by
a Federally declared disaster as defined in
section 165(i)(5)(A). Pursuant to section
7508A(a), a period of up to one year may
be disregarded in determining whether the
performance of certain acts is timely un-
der the internal revenue laws.
On March 18, 2020, the Department of
the Treasury (Treasury Department) and
the Internal Revenue Service (IRS) issued
Notice 2020-17, to be published in Internal
Revenue Bulletin (IRB) 2020-15 on April
6, 2020, providing relief under section
7508A(a), which postponed the due date
for certain Federal income tax payments
from April 15, 2020 until July 15, 2020.
On March 20, 2020, the Treasury Depart-
ment and the IRS issued Notice 2020-18,
to be published in IRB 2020-15, which
superseded Notice 2020-17 and provided
expanded relief, postponing the due date
for both filing Federal income tax returns
and making Federal income tax payments
from April 15, 2020 until July 15, 2020.
This notice amplifies the relief provided in
Notice 2020-18.
III. GRANT OF RELIEF
The Secretary of the Treasury has de-
termined that any person (as defined in
section 7701(a)(1) of the Code) with a
Federal gift tax or generation-skipping
transfer tax payment due or the require-
ment to file Form 709 (United States Gift
and Generation-Skipping Transfer Tax
Return) on April 15, 2020, is also affected
by the COVID-19 emergency for purpos-
es of the relief described in this section III
(Affected Taxpayer).
For an Affected Taxpayer, the due date
for filing Forms 709 (United States Gift
and Generation-Skipping Transfer Tax
Return) and making payments of Federal
gift and generation-skipping transfer tax
due April 15, 2020, is automatically post-
poned to July 15, 2020.
This relief is automatic; there is no re-
quirement to file Form 8892 (Application
for Automatic Extension of Time to File
Form 709 and/or Payment of Gift/Gen-
eration-Skipping Transfer Tax) to obtain
the benefit of this filing and payment post-
ponement until July 15, 2020. However,
an Affected Taxpayer may choose to file
Form 8892 by July 15, 2020, to obtain
an extension to file Form 709 by October
15, 2020 (any Federal gift and genera-
tion-skipping transfer tax payments post-
poned by this notice will still be due on
July 15, 2020).
As a result of the postponement of the
due date for filing Forms 709 and mak-
ing Federal gift and generation-skipping
transfer tax payments from April 15,
2020, to July 15, 2020, the period begin-
ning on April 15, 2020, and ending on July
15, 2020, will be disregarded in the calcu-
lation of any interest, penalty, or addition
to tax for failure to file a Form 709 or to
pay Federal gift and generation-skipping
transfer taxes shown on that Form and
postponed by this notice. Interest, penal-
ties, and additions to tax with respect to
such postponed Forms 709 and payments
will begin to accrue on July 16, 2020.
IV. EFFECT ON OTHER DOCUMENTS
Notice 2020-18 is amplified.
V. DRAFTING INFORMATION
The principal author of this notice is
Jennifer Auchterlonie of the Office of
Associate Chief Counsel, Procedure and
Administration. For further information
regarding this notice, you may call (202)
317-5436 (not a toll-free number).
Effective Date for
Employment Tax Credits
Under the Families First
Coronavirus Response Act
Notice 2020-21
I. PURPOSE
This notice provides that the tax credits
for qualified sick leave wages and qual-
ified family leave wages required to be
paid by the Families First Coronavirus
Response Act will apply to wages paid for
the period beginning on April 1, 2020, and
ending on December 31, 2020. This notice
also provides that days occurring during
the period beginning on April 1, 2020,
and ending on December 31, 2020, will be
taken into account for credits for qualified
sick leave equivalent amounts and quali-
fied family leave equivalent amounts for
certain self-employed individuals.
April 13, 2020 660 Bulletin No. 2020–16

II. BACKGROUND
The Families First Coronavirus Re-
sponse Act (the Act), P.L. 116-127, 134
Stat. 178, was enacted on March 18, 2020.
Division C (Emergency Family and Med-
ical Leave Expansion Act) and Division E
(Emergency Paid Sick Leave Act) of the
Act require certain employers to provide
expanded family and medical leave and
paid sick leave to employees unable to
work or telework due to certain circum-
stances related to COVID-19. The Emer-
gency Family and Medical Leave Expan-
sion Act and Emergency Paid Sick Leave
Act are administered by the U.S. Depart-
ment of Labor (DOL).
Division G (Tax Credits for Paid Sick
and Paid Family and Medical Leave) of
the Act provides for a credit against the
tax imposed by section 3111(a) or 3221(a)
of the Internal Revenue Code (Code) for
each calendar quarter in an amount equal
to 100 percent of the “qualified sick leave
wages” and “qualified family leave wag-
es” required to be paid under the Act (or
the equivalent amounts thereof for certain
self-employed individuals). Specifically,
sections 7001 and 7003 of Division G of
the Act provide for refundable tax credits
for most employers with fewer than 500
employees that pay qualified sick leave
wages and qualified family leave wag-
es to their employees, as required by the
Emergency Paid Sick Leave Act and the
Emergency Family and Medical Leave
Expansion Act. Sections 7002 and 7004 of
Division G of the Act also provide compa-
rable credits for self-employed individuals
carrying on any trade or business within
the meaning of section 1402 of the Code
if the self-employed individual would be
entitled to receive paid leave under the
Emergency Paid Sick Leave Act or the
Emergency Family and Medical Leave
Expansion Act if the individual were an
employee of an employer (other than him
or herself).
Sections 7001(g) and 7003(g) of Divi-
sion G of the Act provide that the tax cred-
its for employers for qualified sick leave
wages and qualified family leave wages
“apply only to wages paid with respect
to the period beginning on a date select-
ed by the Secretary of the Treasury (or the
Secretary’s delegate) which is during the
15-day period beginning on the date of the
enactment of this Act, and ending on De-
cember 31, 2020.” Section 3106 of Divi-
sion C and Section 5108 of Division E of
the Act provide that the Emergency Fam-
ily and Medical Leave Expansion Act and
Emergency Paid Sick Leave Act are effec-
tive not later than 15 days after the date of
enactment of the Act. DOL has published
guidance providing that the Emergency
Family and Medical Leave Expansion Act
and Emergency Paid Sick Leave Act re-
quirements take effect on April 1, 2020.
Sections 7002(e) and 7004(e) of Divi-
sion G of the Act provide that the com-
parable credits for qualified sick leave
equivalent amounts and qualified family
leave equivalent amounts for self-em-
ployed individuals are determined based
only on “days occurring during the period
beginning on a date selected by the Sec-
retary of the Treasury (or the Secretary’s
delegate) which is during the 15-day peri-
od beginning on the date of the enactment
of this Act, and ending on December 31,
2020.”
III. IMPLEMENTATION OF
SECTIONS
With respect to the period “beginning
on a date selected by the Secretary (or
the Secretary’s delegate) which is during
the 15-day period beginning on the date
of the enactment of this Act” as specified
in sections 7001(g), 7002(e), 7003(g), and
7004(e) of Division G of the Act, the date
selected by the Secretary is April 1, 2020.
This date is coordinated with the DOL’s
determination of the effective date for em-
ployers’ compliance with the Emergency
Family and Medical Leave Expansion Act
and Emergency Paid Sick Leave Act re-
quirements. Accordingly, the refundable
tax credits for employers apply to quali-
fied sick leave wages and qualified family
leave wages paid for the period from April
1, 2020 to December 31, 2020. Addition-
ally, the self-employment tax credit is de-
termined based on days occurring during
the period beginning on April 1, 2020, and
ending on December 31, 2020.
IV. DRAFTING INFORMATION
The principal author of this notice is
NaLee Park of the Office of Associate
Chief Counsel (Employee Benefits, Ex-
empt Organizations, and Employment
Taxes). For further information regarding
this notice, contact NaLee Park at (202)
317-6798 (not a toll-free number).
26 CFR 1.911-2: Qualified Individuals
(Also: Part I, §§911; 1.911-2.)
Rev. Proc. 2020-14
SECTION 1. PURPOSE
This revenue procedure provides in-
formation to any individual who failed
to meet the eligibility requirements of
section 911(d)(1) of the Internal Revenue
Code for 2019 because adverse conditions
in a foreign country precluded the indi-
vidual from meeting those requirements.
The Department of the Treasury and the
Internal Revenue Service are monitoring
developments regarding the COVID-19
pandemic, and additional guidance may
be issued for 2020, as appropriate.
SECTION 2. BACKGROUND
.01 Section 911(a) of the Code allows
a “qualified individual,” as defined in
section 911(d)(1), to exclude from gross
income the individual’s foreign earned in-
come and the housing cost amount.
.02 Section 911(d)(1) of the Code de-
fines the term “qualified individual” as an
individual whose tax home is in a foreign
country and who is (A) a citizen of the
United States and establishes to the sat-
isfaction of the Secretary of the Treasury
that the individual has been a bona fide
resident of a foreign country or countries
for an uninterrupted period that includes
an entire taxable year, or (B) a citizen or
resident of the United States who, during
any period of 12 consecutive months, is
present in a foreign country or countries
during at least 330 full days.
.03 In addition, section 911(d)(4) of the
Code provides that an individual will be
treated as a qualified individual with re-
spect to a period in which the individual
was a bona fide resident of, or was pres-
ent in, a foreign country if the individual
left the country during a period for which
the Secretary of the Treasury, after con-
sultation with the Secretary of State, de-
termines that individuals were required
Bulletin No. 2020–16 661 April 13, 2020

April 13, 2020 662 Bulletin No. 2020–16
to leave because of war, civil unrest, or
similar adverse conditions that precluded
the normal conduct of business. An indi-
vidual must establish that but for those
conditions the individual could reasonably
have been expected to meet the eligibility
requirements.
.04 The Internal Revenue Service pre-
viously has listed countries for which the
eligibility requirements of section 911(d)
(1) of the Code are waived under section
911(d)(4) because of adverse conditions
in those countries. See Rev. Proc. 2019-15
2019-14, I.R.B. 939.
SECTION 3. APPLICATION
.01 For 2019, the Secretary of the Trea-
sury, in consultation with the Secretary
of State, has determined that war, civil
unrest, or similar adverse conditions pre-
cluded the normal conduct of business in
the following countries beginning on the
specified date:
Country Date of Departure On or After
Democratic Republic of the Congo January 13, 2019
Haiti February 14, 2019
Iraq May 14, 2019
Sudan April 11, 2019
Venezuela January 24, 2019
For example, for purposes of section
911 of the Code, an individual who left the
Democratic Republic of the Congo on or
after January 13, 2019, will be treated as
a qualified individual with respect to the
period during which that individual was
present in, or was a bona fide resident of,
the Democratic Republic of the Congo if
the individual establishes a reasonable ex-
pectation that he or she would have met
the requirements of section 911(d) but for
those conditions.
.02 To qualify for relief under section
911(d)(4) of the Code, an individual must
have established residency, or have been
physically present, in the foreign country
on or before the date that the Secretary of
the Treasury determines that individuals
were required to leave the foreign coun-
try. For example, individuals who were
first physically present or established res-
idency in the Democratic Republic of the
Congo after January 13, 2019, are not eli-
gible to qualify for the exception provided
in section 911(d)(4) of the Code for 2019.
SECTION 4. EFFECT ON OTHER
DOCUMENTS
Previously issued revenue procedures
under section 911(d)(4) remain in full force
and effect. However, Rev. Proc. 2019-15,
2019-14, I.R.B. 939, is supplemented.
SECTION 5. INQUIRIES
A taxpayer who needs assistance on
how to claim this exclusion, or on how to
file an amended return, should consult the
section under the heading Foreign Earned
Income Exclusion at https://www.irs.gov/
individuals/international-taxpayers/us-cit-
izens-and-resident-aliens-abroad; consult
the section under the heading How to Get
Tax Help at the same web address; or con-
tact a local IRS office.
SECTION 6. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Kate Y. Hwa of the Office of
Associate Chief Counsel (International).
For further information regarding this
revenue procedure, contact Kate Y. Hwa
at (202) 317-5001 (not a toll free num-
ber).

Bulletin No. 2020–16 i April 13, 2020
Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion. It
is not used where a position in a prior rul-
ing is being changed.
Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the
new ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previous-
ly published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cas-
es in litigation, or the outcome of a Ser-
vice study.
Abbreviations
The following abbreviations in current use
and formerly used will appear in material
published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

April 13, 2020 ii Bulletin No. 2020–16
Numerical Finding List
1
Bulletin 2020–16
AOD:
2020-1, 2020-12 I.R.B. 521
2020-2, 2020-14 I.R.B. 558
Announcements:
2020-1, 2020-5 I.R.B. 552
2020-2, 2020-15 I.R.B. 609
2020-3, 2020-15 I.R.B. 655
Notices:
2020-1, 2020-2 I.R.B. 290
2020-2, 2020-3 I.R.B. 327
2020-3, 2020-3 I.R.B. 330
2020-4, 2020-4 I.R.B. 380
2020-5, 2020-4 I.R.B. 380
2020-6, 2020-7 I.R.B. 411
2020-7, 2020-7 I.R.B. 411
2020-8, 2020-7 I.R.B. 415
2020-9, 2020-7 I.R.B. 417
2020-10, 2020-10 I.R.B. 456
2020-11, 2020-11 I.R.B. 492
2020-12, 2020-11 I.R.B. 495
2020-13, 2020-11 I.R.B. 502
2020-14, 2020-13 I.R.B. 555
2020-15, 2020-14 I.R.B. 559
2020-16, 2020-14 I.R.B. 559
2020-17, 2020-15 I.R.B. 590
2020-18, 2020-15 I.R.B. 590
2020-19, 2020-15 I.R.B. 591
2020-20, 2020-16 I.R.B. 660
2020-21, 2020-16 I.R.B. 660
Proposed Regulations:
REG-107431-19, 2020-3 I.R.B. 332
REG-122180-18, 2020-3 I.R.B. 342
REG-100956-19, 2020-4 I.R.B. 383
REG-125710-18, 2020-5 I.R.B. 554
REG-132741-17, 2020-10 I.R.B. 458
REG-100814-19, 2020-12 I.R.B. 542
Revenue Procedures:
2020-1, 2020-01 I.R.B. 1
2020-2, 2020-01 I.R.B. 107
2020-3, 2020-01 I.R.B. 131
2020-4, 2020-01 I.R.B. 148
2020-5, 2020-01 I.R.B. 241
2020-7, 2020-01 I.R.B. 281
2020-9, 2020-02 I.R.B. 294
2020-10, 2020-02 I.R.B. 295
2020-11, 2020-06 I.R.B. 406
2020-8, 2020-08 I.R.B. 447
Revenue Procedures:—Continued
2020-12, 2020-11 I.R.B. 511
2020-13, 2020-11 I.R.B. 515
2020-17, 2020-12 I.R.B. 539
2020-18, 2020-15 I.R.B. 592
2020-14, 2020-16 I.R.B. 661
Revenue Rulings:
2020-1, 2020-3 I.R.B. 296
2020-2, 2020-3 I.R.B. 298
2020-3, 2020-3 I.R.B. 409
2020-4, 2020-4 I.R.B. 444
2020-5, 2020-5 I.R.B. 454
2020-6, 2020-11 I.R.B. 490
2020-7, 2020-12 I.R.B. 522
2020-9, 2020-15 I.R.B. 563
2020-10, 2020-15 I.R.B. 565
Treasury Decisions:
9886, 2020-2 I.R.B. 285
9887, 2020-3 I.R.B. 302
9888, 2020-3 I.R.B. 306
9891, 2020-8 I.R.B. 419
9892, 2020-8 I.R.B. 439
9893, 2020-9 I.R.B. 449
9895, 2020-15 I.R.B. 565
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2018–27 through 2018–52 is in Internal Revenue Bulletin
2018–52, dated December 27, 2018.

Bulletin No. 2020–16 iii April 13, 2020
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2020–16
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2018–27 through 2018–52 is in Internal Revenue Bulletin
2018–52, dated December 27, 2018.

Internal Revenue Service
Washington, DC 20224
Official Business
Penalty for Private Use, $300
INTERNAL REVENUE BULLETIN
The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletins are available at www.irs.gov/irb/.
We Welcome Comments About the Internal Revenue Bulletin
If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,
we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.
NW, IR-6230 Washington, DC 20224.