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PART II CIRCLE SECTION›Rev. Proc. 2024-7 is superseded.

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective January 2, 2025.

December 30, 2024 304 Bulletin No. 2025–1

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▸Contents — Internal Revenue Bulletin 2025-1

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