Regulations last checked for updates: May 02, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 53Subpart K - Subpart K—Second Tier Excise Taxes
View all text of Subpart K [§ 53.4955-1 - § 53.4968-4]
§ 53.4968-4 - Applicability date.

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]
authority: 26 U.S.C. 7805; 4960, unless otherwise noted
cite as: 26 CFR 53.4968-4
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