SECTION 5. DRAFTING
Internal Revenue Bulletin 2025-13 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Kate Y. Hwa of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure contact Ms. Hwa on (202) 317-5001 (not a toll-free call).
have established residency, or have been physically present, in the foreign country on or before the date that the Secretary of the Treasury determines that individuals were required to leave the foreign country. For example, individuals who first established residency or were physically present in Ukraine after January 13, 2024, are not eligible to qualify for the exception provided in section 911(d)(4) of the Code for 2024.
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