26 CFR § 53.4960-6 - Applicability date.

---
identifier: "/us/cfr/t26/s53.4960-6"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 53.4960-6 - Applicability date."
title_number: 26
title_name: "Internal Revenue"
section_number: "53.4960-6"
section_name: "Applicability date."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "53"
part_name: "FOUNDATION AND SIMILAR EXCISE TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805; 4960, unless otherwise noted."
cfr_part: "53"
---


# 53.4960-6 Applicability date.

(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.

(b) [Reserved]

[T.D. 9938, 86 FR 6219, Jan. 19, 2021]