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Notice 2025-9

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2025-6 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice is effective on January 15, 2025, and will remain in effect through the day before the effective date of superseding guidance published in the IRB or the Federal Register .

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▸Contents — Internal Revenue Bulletin 2025-6

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