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Rev. Proc. 2023-24, as added by section

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2024-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for Forms 3115 filed on or after December 22, 2023.

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▸Contents — Internal Revenue Bulletin 2024-5
Internal Revenue Bulletin 2024-5

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