1. Regulations
  2. title 26
  3. chapter I-i18
  4. part 53
  5. subpart K
  6. § 53.4968-4

View all text of Subpart K [§ 53.4955-1 - § 53.4968-4]

§ 53.4968-4 - Applicability date.

The rules of §§ 53.4968-1 through 53.4968-3 apply to taxable years of an educational institution beginning after October 15, 2020.

[T.D 9917, 85 FR 65557, Oct. 15, 2020]

AUTHORITY: 26 U.S.C. 7805; 4960, unless otherwise noted.

CITE AS: 26 CFR 53.4968-4