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Rev. Proc. 2025-17

SECTION 1. PURPOSE

Internal Revenue Bulletin 2025-13 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides information to any individual who failed to meet the eligibility requirements of section 911(d)(1) of the Internal Revenue Code (Code) for 2024 because of adverse conditions in a foreign country.

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▸Contents — Internal Revenue Bulletin 2025-13

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