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Notice 2023-29 describes certain

SECTION 4. APPLICABILITY DATE

Internal Revenue Bulletin 2024-16 · 2026-10-03 edition · updated 2026-10-04 · United States

Until the proposed regulations are published, taxpayers may rely on the rules described in sections 3 through 6 of Notice 2023-29, as previously clarified by

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▸Contents — Internal Revenue Bulletin 2024-16

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