SECTION 3. SCOPE
Internal Revenue Bulletin 2023-13 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 For 2022, the Secretary of the Treasury, in consultation with the Secretary of State, has determined that war, civil unrest, or similar adverse conditions precluded the normal conduct of business in the following countries beginning on the specified date:
March 27, 2023 626 Bulletin No. 2023–13
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