The U.S. IRS has published Internal Revenue Bulletin: 2020-1, which contains the Revenue Procedures (Rev. Proc.) for 2020 on letter rulings, technical advice, and determination letters. The Revenue Procedures are summarized as follows in the Bulletin.
Administrative
Rev. Proc. 2020-1
This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products), Associ…