{"data":{"id":"us/26-cfr-53.4968-4","jurisdiction":"us","citation":"26 CFR 53.4968-4","heading":"-4 Applicability date.","body":"The rules of §§ 53.4968-1 through 53.4968-3 apply to taxable years of an educational institution beginning after October 15, 2020.","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":"da09edb52d9b12afa875223e41aff3e1789268b04079183af4c108f1573c4305","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-53.4968-3","next":"us/26-cfr-53.6001-1"},"notice":"GroundRules: Original legal text. Not legal advice."}