# Treas. Reg. § 53.4968-4: Applicability date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-53.4968-4>. Interprets 26 U.S.C. § 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]