# Prop. Treas. Reg. § 53.4966-6: Applicability date.

Proposed regulation, not in force. REG-142338-07, 88 FR 77922, published 2023-11-14 <https://www.federalregister.gov/documents/2023/11/14/2023-24982/taxes-on-taxable-distributions-from-donor-advised-funds-under-section-4966>. Interprets 26 U.S.C. § 4966.

Par. 2. Sections 53.4966-0 through 53.4966-6 are added to read as follows:

Applicability date. The rules of §§ 53.4966-1 through 53.4966-5 apply to taxable years ending on or after [the date of publication of the Treasury decision adopting these rules as final regulations in the Federal Register ].