Title 26

SECTION 53.4960-6

53.4960-6 Applicability date.

§ 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]

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