§ 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]
Daily eCFR
§ 53.4968-4 Applicability date.
26 CFR 53.4968-4