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Notice 2023-20

SECTION 6. APPLICABILITY DATES

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

It is anticipated that the forthcoming proposed regulations will provide that rules consistent with the rules described in sections 3 through 5 of this notice apply for taxable years beginning after Decem­ ber 31, 2022. Prior to the issuance of the forthcoming proposed regulations, tax­ payers may rely on the rules in sections 3 through 5 of this notice.

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▸Contents — Internal Revenue Bulletin 2023-10
Internal Revenue Bulletin 2023-10

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