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Notice 2023-38 and Notice 2024-41 are

SECTION 4. EFFECTIVE DATE

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

The effective date of this notice is January 1, 2025.

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▸Contents — Internal Revenue Bulletin 2025-8
Internal Revenue Bulletin 2025-8

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