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Notice 2023-29 is modified as provided in section 3 of this notice. Except

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

as provided in section 3 of this notice, this notice does not otherwise affect the guidance provided in Notice 2023-29.

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▸Contents — Internal Revenue Bulletin 2024-16

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