SECTION 3. SCOPE

Internal Revenue Bulletin 2025-8 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a taxpayer that has made a § 831(b) Election that has not been revoked and has no net operating losses arising in a taxable year to which the § 831(b) Election applied that can be carried over to the revocation year.

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▸Contents — Internal Revenue Bulletin 2025-8

Internal Revenue Bulletin 2025-8

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