§53.4968-4. Applicability date.
26 C.F.R. § 53.4968-4
The rules of §§ 53.4968-1 through 53.4968-3 apply to taxable years of an educational institution beginning after October 15, 2020.
Notes, amendments, and revision history
Amendments
[T.D 9917, 85 FR 65557, Oct. 15, 2020]
Source
Source: T.D. 8084, 51 FR 16303, May 2, 1986, unless otherwise noted.
Authority
Authority: 26 U.S.C. 7805; 4960, unless otherwise noted. Section 53.6011-1 also issued under 26 U.S.C. 6011; Section 53.6060-1 also issued under 26 U.S.C. 6060(a); Section 53.6081-1 also issued under 26 U.S.C. 6081(a); Section 53.6109-1 also issued under 26 U.S.C. 6109(a); Section 53.6109-2 also issued under 26 U.S.C. 6109(a); Section 53.6695-1 also issued under 26 U.S.C. 6695(b).
Amendments
[T.D 9917, 85 FR 65557, Oct. 15, 2020]