PART II CIRCLE SECTION›Rev. Proc. 2023-7 is superseded.
SECTION 6. EFFECTIVE DATE
Internal Revenue Bulletin 2024-1 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective January 2, 2024.
January 2, 2024 306 Bulletin No. 2024–1
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