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Announcement 2024-40, page 1352.

Internal Revenue Bulletin 2024-51 · 2026-10-03 edition · updated 2026-10-04 · United States

This announcement addresses the Federal income tax treatment of certain amounts paid or incurred pursuant to agreements with the Department of Commerce required under the CHIPS Act of 2022.

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▸Contents — Internal Revenue Bulletin 2024-51
Internal Revenue Bulletin 2024-51

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