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Notice 2023-13

SECTION 14. EFFECTIVE DATE

Internal Revenue Bulletin 2023-6 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective on the date of the publication of the final revenue procedure in the Internal Revenue Bulletin.

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, §§ 280F; 1.280F-7.)

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▸Contents — Internal Revenue Bulletin 2023-6
Internal Revenue Bulletin 2023-6

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