26 C.F.R. § 53.4960-6
Applicability date.
Cite as 26 C.F.R. § 53.4960-6 (2026)
(a)
General applicability date.
Sections 53.4960-0 through 53.4960-4 apply to taxable years beginning after December 31, 2021. Taxpayers may choose to apply §§ 53.4960-0 through 53.4960-4 to taxable years beginning after December 31, 2017, and on or before December 31, 2021, provided the taxpayer applies §§ 53.4960-0 through 53.4960-4 in their entirety and in a consistent manner.
(b) [Reserved]
[T.D. 9938, 86 FR 6219, Jan. 19, 2021]
- Cross-references to the CFR
- 53.4960-0