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SECTION 7. EFFECT ON OTHER

Internal Revenue Bulletin 2023-18 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

.01 Section 3.12 of Rev. Proc. 202214 is modified to include the accounting method changes in this revenue procedure.

.02 Rev. Proc. 2011-42 is amplified.

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▸Contents — Internal Revenue Bulletin 2023-18
Internal Revenue Bulletin 2023-18

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