Internal Revenue Bulletin 2020-14 (PDF rendition): IRS Notices

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Bulletin No. 2020–14
March 30, 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.
EMPLOYEE PLANS
Notice 2020-16, page 559.
This notice sets forth updates on the corporate bond month-
ly yield curve, the corresponding spot segment rates for
March 2020 used under § 417(e)(3)(D), the 24-month av-
erage segment rates applicable for March 2020, and the
30-year Treasury rates, as reflected by the application of §
430(h)(2)(C)(iv).
INCOME TAX
Action On Decision 2020-2, page 558.
Acquiescence in result only to the holdings that (1) Medic-
aid waiver payments received as wages for the care of the
taxpayers’ disabled adult children in their own home are not
excludable from income under I.R.C. § 131; and (2) if such
payments are treated as excludable from gross income pur-
suant to Notice 2014-7, 2014-4 I.R.B. 445, the payments
nevertheless may be earned income for determining a tax-
payer’s eligibility to receive the earned income credit (EIC)
under I.R.C. § 32 and the additional child tax credit (ACTC)
under I.R.C. § 24.
Notice 2020-15, page 559.
This notice provides that, due to the unprecedented public
health emergency posed by COVID-19, and the need to elim-
inate potential administrative and financial barriers to testing
for and treatment of COVID-19, a health plan that otherwise
satisfies the requirements to be a high deductible health plan
(HDHP) under section 223(c)(2)(A) will not fail to be an HDHP
merely because the health plan provides medical care ser-
vices and items purchased related to testing for and treat-
ment of COVID-19 prior to the satisfaction of the applicable
minimum deductible. As a result, the individuals covered by
such a plan will not fail to be eligible individuals under section
223(c)(1) merely because of the provision of those health
benefits for testing and treatment of COVID-19.
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.
March 30, 2020 Bulletin No. 2020–14

Actions Relating to
Court Decisions
It is the policy of the Internal Reve-
nue Service to announce at an early date
whether it will follow the holdings in cer-
tain cases. An Action on Decision is the
document making such an announcement.
An Action on Decision will be issued at
the discretion of the Service only on un-
appealed issues decided adverse to the
government. Generally, an Action on De-
cision is issued where its guidance would
be helpful to Service personnel working
with the same or similar issues. Unlike a
Treasury Regulation or a Revenue Ruling,
an Action on Decision is not an affirma-
tive statement of Service position. It is not
intended to serve as public guidance and
may not be cited as precedent.
Actions on Decisions shall be relied
upon within the Service only as conclu-
sions applying the law to the facts in the
particular case at the time the Action on
Decision was issued. Caution should be
exercised in extending the recommenda-
tion of the Action on Decision to similar
cases where the facts are different. More-
over, the recommendation in the Action
on Decision may be superseded by new
legislation, regulations, rulings, cases, or
Actions on Decisions.
Prior to 1991, the Service published
acquiescence or nonacquiescence only in
certain regular Tax Court opinions. The
Service has expanded its acquiescence
program to include other civil tax cases
where guidance is determined to be help-
ful. Accordingly, the Service now may
acquiesce or nonacquiesce in the holdings
of memorandum Tax Court opinions, as
well as those of the United States District
Courts, Claims Court, and Circuit Courts
of Appeal. Regardless of the court decid-
ing the case, the recommendation of any
Action on Decision will be published in
the Internal Revenue Bulletin.
The recommendation in every Action
on Decision will be summarized as ac-
quiescence, acquiescence in result only,
or nonacquiescence. Both “acquiescence”
and “acquiescence in result only” mean
that the Service accepts the holding of the
court in a case and that the Service will
follow it in disposing of cases with the
same controlling facts. However, “acqui-
escence” indicates neither approval nor
disapproval of the reasons assigned by the
court for its conclusions; whereas, “acqui-
escence in result only” indicates disagree-
ment or concern with some or all of those
reasons. “Nonacquiescence” signifies that,
although no further review was sought,
the Service does not agree with the hold-
ing of the court and, generally, will not
follow the decision in disposing of cases
involving other taxpayers. In reference to
an opinion of a circuit court of appeals, a
“nonacquiescence” indicates that the Ser-
vice will not follow the holding on a na-
tionwide basis. However, the Service will
recognize the precedential impact of the
opinion on cases arising within the venue
of the deciding circuit.
The Commissioner does ACQUIESCE
IN RESULT ONLY in the following de-
cision:
Feigh v. Commissioner, 152 T.C. No.
15 (2019), T.C. Docket No. 20163-17.
1
1
Acquiescence in result only to the holdings that (1) Medicaid waiver payments received as wages for the care of the taxpayers’ disabled adult children in their own home are not excludable
from income under I.R.C. § 131; and (2) if such payments are treated as excludable from gross income pursuant to Notice 2014-7, 2014-4 I.R.B. 445, the payments nevertheless may be earned
income for determining a taxpayer’s eligibility to receive the earned income credit (EIC) under I.R.C. § 32 and the additional child tax credit (ACTC) under I.R.C. § 24.
March 30, 2020 558 Bulletin No. 2020–14

Part III
High Deductible Health
Plans and Expenses
Related to COVID-19
Notice 2020-15
PURPOSE
To facilitate the nation’s response to
the 2019 Novel Coronavirus (COVID-19),
this notice provides that, until further
guidance is issued, a health plan that oth-
erwise satisfies the requirements to be a
high deductible health plan (HDHP) under
section 223(c)(2)(A) of the Internal Rev-
enue Code (Code) will not fail to be an
HDHP under section 223(c)(2)(A) merely
because the health plan provides health
benefits associated with testing for and
treatment of COVID-19 without a deduct-
ible, or with a deductible below the min-
imum deductible (self only or family) for
an HDHP. Therefore, an individual cov-
ered by the HDHP will not be disqualified
from being an eligible individual under
section 223(c)(1) who may make tax-fa-
vored contributions to a health savings
account (HSA).
Part of the response to COVID-19 is
removing barriers to testing for and treat-
ment of COVID-19. Due to the nature of
this public health emergency, and to avoid
administrative delays or financial disincen-
tives that might otherwise impede testing
for and treatment of COVID-19 for par-
ticipants in HDHPs, this notice provides
that all medical care services received and
items purchased associated with testing for
and treatment of COVID-19 that are pro-
vided by a health plan without a deductible,
or with a deductible below the minimum
annual deductible otherwise required under
section 223(c)(2)(A) for an HDHP, will be
disregarded for purposes of determining
the status of the plan as an HDHP.
BACKGROUND
Section 223 of the Code permits eligi-
ble individuals to deduct contributions to
HSAs.
1
Among the requirements for an
individual to qualify as an eligible indi-
vidual under section 223(c)(1) is that the
individual be covered under an HDHP and
have no disqualifying health coverage. As
defined in section 223(c)(2), an HDHP
is a health plan that satisfies certain re-
quirements, including requirements with
respect to minimum deductibles and max-
imum out-of-pocket expenses.
RELIEF
Due to the unprecedented public health
emergency posed by COVID-19, and the
need to eliminate potential administrative
and financial barriers to testing for and
treatment of COVID-19, a health plan that
otherwise satisfies the requirements to be
an HDHP under section 223(c)(2)(A) will
not fail to be an HDHP merely because the
health plan provides medical care services
and items purchased related to testing for
and treatment of COVID-19 prior to the
satisfaction of the applicable minimum
deductible. As a result, the individuals
covered by such a plan will not fail to be
eligible individuals under section 223(c)
(1) merely because of the provision of
those health benefits for testing and treat-
ment of COVID-19.
This guidance does not modify previ-
ous guidance with respect to the require-
ments to be an HDHP in any manner other
than with respect to the relief for testing
for and treatment of COVID-19. Vacci-
nations continue to be considered preven-
tive care under section 223(c)(2)(C) for
purposes of determining whether a health
plan is an HDHP.
This notice provides flexibility to
HDHPs to provide health benefits for test-
ing and treatment of COVID-19 without
application of a deductible or cost sharing.
Individuals participating in HDHPs or any
other type of health plan should consult
their particular health plan regarding the
health benefits for testing and treatment
of COVID-19 provided by the plan, in-
cluding the potential application of any
deductible or cost sharing.
DRAFTING INFORMATION
The principal author of this notice is
Jennifer Solomon of the Office of Asso-
ciate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment
Taxes), though other Treasury Depart-
ment and IRS officials participated in its
development. For further information on
the provisions of this notice, contact Jen-
nifer Solomon at (202) 317-5500 (not a
toll-free number).

Update for Weighted
Average Interest Rates,
Yield Curves, and Segment
Rates
Notice 2020-16
This notice provides guidance on the
corporate bond monthly yield curve, the
corresponding spot segment rates used
under § 417(e)(3), and the 24-month aver-
age segment rates under § 430(h)(2) of the
Internal Revenue Code. In addition, this
notice provides guidance as to the interest
rate on 30-year Treasury securities under
§ 417(e)(3)(A)(ii)(II) as in effect for plan
years beginning before 2008 and the 30-
year Treasury weighted average rate under
§ 431(c)(6)(E)(ii)(I).
YIELD CURVE AND SEGMENT
RATES
Section 430 specifies the minimum
funding requirements that apply to sin-
gle-employer plans (except for CSEC
plans under § 414(y)) pursuant to § 412.
Section 430(h)(2) specifies the inter-
est rates that must be used to determine
a plan’s target normal cost and funding
target. Under this provision, present val-
ue is generally determined using three
24-month average interest rates (“seg-
ment rates”), each of which applies to
cash flows during specified periods. To
1
Tax-favored contributions may also be made on behalf of eligible individuals by their employers. See Q&A 19 of Notice 2004-2 (2004-2 I.R.B. 269).
Bulletin No. 2020–14 559 March 30, 2020

March 30, 2020 560 Bulletin No. 2020–14
the extent provided under § 430(h)(2)
(C)(iv), these segment rates are adjusted
by the applicable percentage of the 25-
year average segment rates for the period
ending September 30 of the year preced-
ing the calendar year in which the plan
year begins.
2
However, an election may
be made under § 430(h)(2)(D)(ii) to use
the monthly yield curve in place of the
segment rates.
Notice 2007-81, 2007-44 I.R.B. 899,
provides guidelines for determining the
monthly corporate bond yield curve, and
the 24-month average corporate bond
segment rates used to compute the target
normal cost and the funding target. Con-
sistent with the methodology specified in
Notice 2007-81, the monthly corporate
bond yield curve derived from February
2020 data is in Table 2020-2 at the end
of this notice. The spot first, second, and
third segment rates for the month of Feb-
ruary 2020 are, respectively, 1.73, 2.72,
and 3.35.
The 24-month average segment rates
determined under § 430(h)(2)(C)(i)
through (iii) must be adjusted pursuant to
§ 430(h)(2)(C)(iv) to be within the appli-
cable minimum and maximum percentag-
es of the corresponding 25-year average
segment rates. For plan years beginning
before 2021, the applicable minimum per-
centage is 90% and the applicable maxi-
mum percentage is 110%. The 25-year
average segment rates for plan years be-
ginning in 2019 and 2020 were published
in Notice 2018-73, 2018-40 I.R.B. 526,
and Notice 2019-51, 2019-41 I.R.B. 866,
respectively.
24-MONTH AVERAGE CORPORATE
BOND SEGMENT RATES
The three 24-month average corporate
bond segment rates applicable for March
2020 without adjustment for the 25-year
average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month First Segment Second Segment Third Segment
March 2020 2.71 3.75 4.21
Based on § 430(h)(2)(C)(iv), the
24-month averages applicable for March
2020, adjusted to be within the applicable
minimum and maximum percentages of
the corresponding 25-year average seg-
ment rates, are as follows:
Adjusted 24-Month Average Segment Rates
For Plan Years
Beginning InApplicable Month
First
Segment
Second
Segment
Third
Segment
2019March 20203.745.356.11
2020March 20203.645.215.94
30-YEAR TREASURY SECURITIES
INTEREST RATES
Section 431 specifies the minimum
funding requirements that apply to mul-
tiemployer plans pursuant to § 412. Sec-
tion 431(c)(6)(B) specifies a minimum
amount for the full-funding limitation
described in § 431(c)(6)(A), based on the
plan’s current liability. Section 431(c)(6)
(E)(ii)(I) provides that the interest rate
used to calculate current liability for this
purpose must be no more than 5 percent
above and no more than 10 percent be-
low the weighted average of the rates of
interest on 30-year Treasury securities
during the four-year period ending on the
last day before the beginning of the plan
year. Notice 88-73, 1988-2 C.B. 383,
provides guidelines for determining the
weighted average interest rate. The rate
of interest on 30-year Treasury securities
for February 2020 is 1.97 percent. The
Service determined this rate as the aver-
age of the daily determinations of yield
on the 30-year Treasury bond maturing
in November 2049 determined each day
through February 12, 2020 and the yield
on the 30-year Treasury bond maturing in
February 2050 determined each day for
the balance of the month. For plan years
beginning in March 2020, the weighted
average of the rates of interest on 30-year
Treasury securities and the permissible
range of rates used to calculate current
liability are as follows:
Treasury Weighted Average Rates
For Plan Years
Beginning In
30-Year Treasury
Weighted Average
Permissible Range
90% to 105%
March 20202.752.47 to 2.89
2
Pursuant to § 433(h)(3)(A), the 3
rd
segment rate determined under § 430(h)(2)(C) is used to determine the current liability of a CSEC plan (which is used to calculate the minimum amount
of the full funding limitation under § 433(c)(7)(C)).

Bulletin No. 2020–14 561 March 30, 2020
MINIMUM PRESENT VALUE
SEGMENT RATES
In general, the applicable interest rates
under § 417(e)(3)(D) are segment rates
computed without regard to a 24-month
average. Notice 2007-81 provides guide-
lines for determining the minimum pres-
ent value segment rates. Pursuant to that
notice, the minimum present value seg-
ment rates determined for February 2020
are as follows:
Minimum Present Value Segment Rates
Month First Segment Second Segment Third Segment
February 2020 1.73 2.72 3.35
DRAFTING INFORMATION
The principal author of this notice is
Tom Morgan of the Office of the Asso-
ciate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment
Taxes). However, other personnel from
the IRS participated in the development
of this guidance. For further information
regarding this notice, contact Mr. Morgan
at 202-317-6700 or Paul Stern at 202-317-
8702 (not toll-free numbers).

March 30, 2020 562 Bulletin No. 2020–14
Table 2020-2
Monthly Yield Curve for February 2020
Derived from February 2020 Data
MaturityYieldMaturityYieldMaturityYieldMaturityYieldMaturityYield
0.51.6620.53.1640.53.3760.53.4580.53.48
1.01.6721.03.1741.03.3761.03.4581.03.49
1.51.6821.53.1841.53.3861.53.4581.53.49
2.01.6922.03.1942.03.3862.03.4582.03.49
2.51.6922.53.1942.53.3862.53.4582.53.49
3.01.7123.03.2043.03.3863.03.4583.03.49
3.51.7323.53.2143.53.3963.53.4583.53.49
4.01.7624.03.2244.03.3964.03.4684.03.49
4.51.8124.53.2244.53.3964.53.4684.53.49
5.01.8625.03.2345.03.3965.03.4685.03.49
5.51.9225.53.2445.53.4065.53.4685.53.49
6.01.9926.03.2446.03.4066.03.4686.03.49
6.52.0626.53.2546.53.4066.53.4686.53.49
7.02.1427.03.2647.03.4067.03.4687.03.49
7.52.2127.53.2647.53.4067.53.4687.53.49
8.02.2928.03.2748.03.4168.03.4688.03.49
8.52.3628.53.2748.53.4168.53.4688.53.50
9.02.4429.03.2849.03.4169.03.4789.03.50
9.52.5029.53.2949.53.4169.53.4789.53.50
10.02.5730.03.2950.03.4170.03.4790.03.50
10.52.6330.53.3050.53.4270.53.4790.53.50
11.02.6831.03.3051.03.4271.03.4791.03.50
11.52.7331.53.3151.53.4271.53.4791.53.50
12.02.7832.03.3152.03.4272.03.4792.03.50
12.52.8232.53.3152.53.4272.53.4792.53.50
13.02.8633.03.3253.03.4373.03.4793.03.50
13.52.9033.53.3253.53.4373.53.4793.53.50
14.02.9334.03.3354.03.4374.03.4794.03.50
14.52.9634.53.3354.53.4374.53.4894.53.50
15.02.9835.03.3455.03.4375.03.4895.03.50
15.53.0135.53.3455.53.4375.53.4895.53.50
16.03.0336.03.3456.03.4376.03.4896.03.50
16.53.0536.53.3556.53.4476.53.4896.53.50
17.03.0637.03.3557.03.4477.03.4897.03.50
17.53.0837.53.3557.53.4477.53.4897.53.50
18.03.1038.03.3658.03.4478.03.4898.03.51
18.53.1138.53.3658.53.4478.53.4898.53.51
19.03.1239.03.3659.03.4479.03.4899.03.51
19.53.1339.53.3759.53.4479.53.4899.53.51
20.03.1540.03.3760.03.4580.03.48100.03.51

Bulletin No. 2020–14 i March 30, 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.

March 30, 2020 ii Bulletin No. 2020–14
Numerical Finding List
1
Bulletin 2020–14
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
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
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
2020-12, 2020-11 I.R.B. 511
2020-13, 2020-11 I.R.B. 515
2020-17, 2020-12 I.R.B. 539
Revenue Rulings:
2020-1, 2020-3 I.R.B. 296
2020-2, 2020-3 I.R.B. 298
Revenue Rulings:—Continued
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
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
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. 2020–14 iii March 30, 2020
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2020–14
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
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INTERNAL REVENUE BULLETIN
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