SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2024-52 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any income tax return filed on a 2024 tax form for a taxable year beginning in 2024 and to any income tax return filed on a 2024 tax form in 2025 for a short taxable year beginning in 2025.

December 23, 2024 1442 Bulletin No. 2024–52

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▸Contents — Internal Revenue Bulletin 2024-52

Internal Revenue Bulletin 2024-52

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