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Rev. Proc. 2023-14

SECTION 5. EFFECTIVE DATE

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

This revenue procedure applies to passenger automobiles placed in service during calendar year 2023 or with a lease term beginning in calendar year 2023.

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

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