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PART V. MISCELLANEOUS›Rev. Proc. 2023-40

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2023-51 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any income tax return filed on a 2023 tax form for a taxable year beginning in 2023 and to any income tax return filed on a 2023 tax form in 2024 for a short taxable year beginning in 2024.

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▸Contents — Internal Revenue Bulletin 2023-51
Internal Revenue Bulletin 2023-51

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