United States. Department of the Treasury. Treasury and IRS Issue Guidance Clarifying the Deductibility of Expenses Where a Business Received a PPP Loan : Revenue Ruling, November 18, 2020, Department of the Treasury : Documents Relating to the COVID-19 Pandemic. https://fraser.stlouisfed.org/archival/6321/item/605418/content/pdf/20201118_treasury_prSupplement_revenue-ruling-2020-27, accessed on August 6, 2024.