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Notice 2023-63

SECTION 12. EFFECT ON OTHER

Internal Revenue Bulletin 2023-39 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

As a result of the TCJA amendments to § 174 and the rules in sections 3 through 5 of this notice, section 5 of Rev. Proc. 2000-50 is obsolete.

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▸Contents — Internal Revenue Bulletin 2023-39
Internal Revenue Bulletin 2023-39

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