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Rev. Proc. 2025-6

SECTION 7. EFFECTIVE DATE

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

This revenue procedure is effective for changes in annual accounting periods of in-scope applicable entities for which the first effective year begins on or after January 1, 2024, and the period for filing the Form 990-T for such year has not yet expired.

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▸Contents — Internal Revenue Bulletin 2025-6
Internal Revenue Bulletin 2025-6

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