Notice 2023-38 and Notice 2024-41 are
SECTION 5. DRAFTING
Internal Revenue Bulletin 2025-8 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Regan Rusher of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employ
ment Taxes). For further information regarding this notice, contact Regan Rusher at 202–317–5500 (not a tollfree number).
Bulletin No. 2025–8 815 February 18, 2025
consent is sought or the first preceding taxable year provided the taxpayer timely submits the revocation request described in section 4.02 of this revenue procedure.
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