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Rev. Proc. 2025-17

SECTION 3. SCOPE

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

.01 For 2024, the Secretary of the Treasury, in consultation with the Secretary of State, has determined that war, civil unrest, or similar adverse conditions precluded the normal conduct of business in the following countries beginning on the specified date:

he or she would have met the requirements of section 911(d) but for those conditions.

.02 To qualify for relief under section 911(d)(4) of the Code, an individual must

March 24, 2025 1382 Bulletin No. 2025–13

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▸Contents — Internal Revenue Bulletin 2025-13
Internal Revenue Bulletin 2025-13

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