26 CFR § 53.4968-4 - Applicability date.

---
identifier: "/us/cfr/t26/s53.4968-4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 53.4968-4 - Applicability date."
title_number: 26
title_name: "Internal Revenue"
section_number: "53.4968-4"
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"
---


# 53.4968-4 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.

[T.D 9917, 85 FR 65557, Oct. 15, 2020]