Implements § 4968Open in workspace
Reg. § 53.4968-4 Applicability date.
26 CFR § 53.4968-4eCFR, current through 2026-07-14
The rules of through apply to taxable years of an educational institution beginning after October 15, 2020.
[T.D 9917, 85 FR 65557, Oct. 15, 2020]
Source: decipher.legal/cfr/26/53.4968-4 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14