26 C.F.R. § 53.4968-4

Current through November 30, 2024
Section 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.

26 C.F.R. §53.4968-4

T.D 9917, 85 FR 65557 , Oct. 15, 2020
T.D 9917, 85 FR 65557 , 10/15/2020