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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 53.4968-4: -4 Applicability date.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
  4. PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
  5. Subpart K—Second Tier Excise Taxes

The rules of §§ 53.4968-1 through 53.4968-3 apply to taxable years of an educational institution beginning after October 15, 2020.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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