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Rev. Proc. 2014-37 is supplemented.

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2025-32 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for taxable years and plan years beginning in calendar year 2026.

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▸Contents — Internal Revenue Bulletin 2025-32
Internal Revenue Bulletin 2025-32

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