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Notice 2023-71 provided taxpayers

Internal Revenue Bulletin 2025-43 · 2026-10-03 edition · updated 2026-10-04 · United States

affected by the October 7, 2023, terrorist attacks against the State of Israel until October 7, 2024, to perform acts due to be performed on or after October 7, 2023, and before October 7, 2024. Notice 2024-72 provided taxpayers affected by the terroristic action in the State of Israel throughout 2023 and 2024 until September 30, 2025, to perform acts due to be performed on or after September 30, 2024, and before September 30, 2025.

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▸Contents — Internal Revenue Bulletin 2025-43

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