Treas. Reg. § 53.4968-4 Applicability date.

eCFR as of 2026-10-19 · Interprets § 4968

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]