26 C.F.R. § 53.4968-4

Applicability date.

Last amended: 2020Year: 2026Length: 28 wordsOfficial source

Cite as 26 C.F.R. § 53.4968-4 (2026)

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]
Cross-references to the CFR
53.4968-1
26 C.F.R. § 53.4968-4: Applicability date. | Justis AI