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Rev. Proc. 2023-27

SECTION 14. APPLICABILITY DATE

Internal Revenue Bulletin 2023-35 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxable years ending on or after the date of publication of the Treasury Decision under § 48(e) 88 FR 55506.

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▸Contents — Internal Revenue Bulletin 2023-35
Internal Revenue Bulletin 2023-35

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