This is the table of contents of Internal Revenue Bulletin IRB 2020-36. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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.
This procedure provides specifications for the private printing of red-ink substitutes for the 2020 Forms W-2 and W-3. This procedure will be produced as the next revision of Publication 1141. Rev. Proc. 2019-28 is superseded.
This announcement provides that user fees relating to certain requests for letter rulings and determination letters submitted to Employee Plans Rulings and Agreements will increase in four categories, effective January 4, 2021.
The notice provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers under § 430(m), which was added by § 115 of the SECURE Act. The draft notice also provides guidance and relief with respect to the election under § 430(m).
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2020 used under § 417(e)(3)(D), the 24-month average segment rates applicable for August 2020, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).
This revenue procedure addresses normalization issues that have arisen or are anticipated in ratemaking proceedings due to the corporate tax rate decrease that was included in the Tax Cuts and Jobs Act, Pub. L. 115-97 (131 Stat 2054), enacted on December 22, 2017.
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability.
(Also: § 1.168(i)-3)
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.