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Rev. Proc. 2023-5 is modified.

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2023-17 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective April 4, 2023.

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▸Contents — Internal Revenue Bulletin 2023-17
Internal Revenue Bulletin 2023-17

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