{"data":{"id":"us/26-cfr-53.4960-6","jurisdiction":"us","citation":"26 CFR 53.4960-6","heading":"-6 Applicability date.","body":"(a) General applicability date. Sections 53.4960-0 through 53.4960-4 apply to taxable years beginning after December 31, 2021. Taxpayers may choose to apply §§ 53.4960-0 through 53.4960-4 to taxable years beginning after December 31, 2017, and on or before December 31, 2021, provided the taxpayer applies §§ 53.4960-0 through 53.4960-4 in their entirety and in a consistent manner.\n(b) [Reserved]","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 53—FOUNDATION AND SIMILAR EXCISE TAXES","Subpart K—Second Tier Excise Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"1385f7a45e441906a138dd626395811da5be379a8352767a83e62d7fb4beaeb5","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-53.4960-5","next":"us/26-cfr-53.4961-1"},"notice":"GroundRules: Original legal text. Not legal advice."}