IRS Regulatory Relief Available During COVID-19 Pandemic (Updated)
This matrix compares the accommodations NCSHA requested in its March 23 letter to IRS to those allowed under existing IRS Revenue Procedures 2014-49 and 2014-50, which provide relief in instances of Presidentially-declared Major Disasters, and to recent IRS Notice 2020-23, which extends certain program deadlines until July 15, 2020.
